25th  Congress, 
3(i  Session. 


Doc.  No.  13. 


Ho.  OP  Rki'S. 
Executive. 


SAMUEL  SWARTWOUT. 


MESSAGE  • 

Fnox  TUK 

PRESIDENT  OF  THE  UNITED  STATES, 

In  relation  to  the  recently -discovered  DefatUt  of  Samuel  SwartwouCy 
late  Collector  of  the  Customs  for  the  port  of  New  York. 


December  10,  1S3S. 

Motion  to  refer  so  much  thereof  as  relates  to  the  defalcation  of  Mr.  Swartwout  to  a  select 
committee ; 

So  much  thereof  as  relates  to  the  adoption  of  legal  provisions  for  increasing  the  public  security 
against  similar  defalcations  to  the  Committee  of  Ways  and  Means. 
Postponed  until  to-morrow. 

To  the  Senate  and  House  of  Representatives  of  the  United  States  : 

I  herewith  transmit  a  special  report  made  to  me  by  the  Secretary  o 
the  Treasury^for  your  consideration,  in  relation  to  the  recently-discovered 
default  of  Samuel  Swartwout,  late  collector  of  the  customs  at  the  port  of 
New  York. 

I  would  respectfully  invite  the  early  attention  of  Congress  to  the  adop- 
tion of  the  legal  provisions  therein  suggested,  or  such  other  measures  as 
may  ap})ear  more  expedient,  for  increasing  the  public  security  against 
similar  defalcations  hereafter. 

M.  VAN  BUREN. 

Washington,  December  8,  1838. 


•  Treasury  Department, 

December  6,  1838. 
Sir  :  I  consider  it  the  duty  of  this  Department  to  present  for  your  con- 
sideration a  special  report  upon  the  recently-discovered  default  of  Samuel 
Swartwout,  who  had  been  collector  of  the  customs  at  the  port  of  New- 
York. 

The  first  object  will  be  to  exhibit  all  the  important  facts  connected  with 
the  case,  so  far  as  they  have  been  ascertained,  and  then  to  explain  the 
means  for  detecting  such  defaults  which  are  provided  by  the  present 
laws ;  and,  before  closing,  I  shall  take  the  liberty  respectfully  to  offer 

Thomas  Allen,  prmx'. 


2       '  Doc.  No.  13. 

some  suggestions  concerning  the  new  legislation  which  seems  to  be  re- 
quired for  the  public  security  against  similar  defcilcations. 

1st.  Mr.  Swartvvout  was  originally  appointed  collector  on  the  25th  of 
April,  1829,  during  the  recess  of  Congress.  On  the  29th  day  of  March, 
1830,  he  was  reappoined  for  four  years,  by  a  nomination  to  the  Senate, 
which  was  confirmed. 

x\bout  the  time  his  term  expired,  in  1834,  he  was  appointed  again  for  a 
like  term,  which  ended  on  the  29th  of  March,  183S;  and  he  was  not  re- 
nominated, and  has  not  since  been  in  office. 

Whilst  Mr.  Swartwout  remained  collector,  suspicions  do  not  seem  to 
have  been  excited  at  the  Department  that  he  was  guilty  of  any  default, 
unless  it  may  be  that  the  balance  of  money  in  his  hands,  when  he  was 
renominated  to  the  Senate  in  1834,  appeared  to  be  too  large,  and  caused 
some  inquiry  in  relation  to  the  subject. 

At  that  time,  not  having  been  myself  connected  with  this  Department, 
and  the  present  accounting  officers  of  the  customs  also,  viz :  the  First 
Comptroller  and  the  First  Auditor,  not  having  been  in  office,  I  am  unable 
to  state  with  accuracy  what  then  occiuTed,  or  what  examinations  were 
then  made ;  but  it  is  represented  that  Mr.  Swartwout  and  one  of  his 
clerks  came  to  this  city  on  that  occasion,  and  submitted  explanations  to  a 
committee  of  the  Senate,  which  obviated  any  objections  to  his  reappoint- 
ment. 

During  his  continuance  in  office,  the  statements  of  his  accoun-ts,  in  a 
condensed  form,  were  made  weekly  to  this  Department,  with  punctuality, 
and  usually  exhibited  a  balance  in  his  hands,  ranging  from  a  mere  nom- 
inal sum  or  nothing  to  one  hundred  thousand  dollars.  The  balance  varied 
according  to  the  season  of  the  year,  and  the  circumstances,  which  might 
require  large  drawbacks  to  be  paid,  quarterly  settlements  to  be  closed  with 
his  siibordinates,  or  a  great  amount  of  duties  received  under  protest  to  be 
refunded.  These  claims  have  always  been  considered  as  constituting  an 
adequate  reason  for  retaining  on  hand  a  sufficient  amount  to  discharge 
them  promptly.  The  amount  so  required  at  the  port  of  New  York  is 
generally  very  heavy  ;  being,  on  an  average,  each  quarter,  over  a  third  of  a 
million  of  dollars.  The  last  return  made  before  he  left  ofiice  exhib- 
ited one  hundred  and  twenty-two  thousand  nine  hu:idred  and  seventy- 
seA^en  dollars  on  hand,  which  was  near  thirty  thousand  dollars  less  than 
the  amount  of  his  official  bond.  The  return  sent  after  his  going  out  of  ofiice, 
which  included  only  the  last  three  days  of  his  term,  showed  two  hundred 
and  one  thousand  and  ninety-six  dollars  of  money  in  his  possession.  (See 
copies  of  those  two  returns  annexed,  the  preceding  ones  being  similar  in 
form,  Nos.  1  and  2.)  When  these  returns  were  received  at  the  Department, 
it  was  supposed  that  the  period  of  his  service  having  expired,  he  would 
have  but  a  small  balance  of  custom-house  expenses  to  defray,  no  more 
debentures  to  pay,  and  no  great  amount  of  duties  to  refund ;  and  he  was 
forthwith  requested  by  me  to  deposite  to  the  credit  of  the  Treasurer  at 
least  half  of  the  sum  represented  to  be  on  hand. 

In  reply,  he  claimed  that  certain  custom-house  expenses  remained  to 
be  discharged,  and  that  suits  had  been  instituted  against  him  for  return 
duties,  which,  with  numerous  protests  that  had  been  filed  against  pay- 
ments, would  be  sufficient  in  amount,  united  with  those  expenses,  to 
cover  the  whole  balance.  He  therefore  insisted,  as  a  right,  on  being 
allowed  to  retain  money  sufficient  to  satisfy  those  liabiiitiea  until  the 


Doc.  No.  13. 


3 


questions  in  controversy  received  a  judicial  decision;  and  he  professed  (o 
regard  tiiat  balance  as  not  too  large  for  the  purpose. 

Copies  of  the  correspondence  which  took  place  on  the  subject  between 
him  and  the  Department  are  annexed.    (Nos.  3  to  5.) 

A  further  inquiry  into  the  case  was,  however,  immediately  insthuted 
by  me,  through  the  First  Comptroller  and  the  Solicitor  of  the  Treasury. 
It  terminated  in  an  impression  that  the  facts  and  the  law,  as  to  suits  and 
protests,  might  justify  a  short  delay  in  the  adjustment.  (See  copies  of 
letters  Nos.  6  to  S,  and  Peters's  Reports,  Elliott  vs.  Swartwout.) 

But  the  Comptroller  was,  notwithstanding,  directed  to  bring  I\Ir.  Swart- 
wout's  accounts  to  an  early  settlement,  and  to  have  a  prompt  payment 
made  of  whatever  amount  should  appear  to  be  not  in  doubt  or  contro- 
versy.   (See  No.  9.) 

Subsequent  disclosures  made-  to  the  Department,  in  November,  excited 
suspicions  not  only  as  to  that  balance,  but  a  much  larger  indebtedness ; 
and  measures  were  thereupon  taken  to  have  tiie  whole  subject  thoroughly 
investigated  by  the  law-officer  of  the  Department  and  the  Comptroller, 
calling  to  their  aid,  in  the  absence  of  Mr.  Swartwout  abroad,  and  under 
his  neglect  to  offer  vouchers  for  a  final  settlement,  all  the  lights  and  as- 
sistance which  could  be  obtained,  not  only  here  but  at  New  York,  and 
from  the  books  and  papers  of  the  coUectors's  office,  as  v/ell  as  from  those 
persons  who  had  been  associated  with  him  in  it,  and  from  his  successor. 
(See  copies  of  my  letters  to  the  Solicitor  of  the  Treasury,  Nos.  10  and  11.) 

The  circumstances  which  led  to  most  of  those  disclosures  transpired  in 
the  course  of  preparing  the  first  quarterly  accounts  of  that  successor  for 
settlement;  and  the  Department  was  first  indebted  for  them,  in  a  great 
measure,' to  his  care  and  vigilance. 

After  full  investigation,  the  particulars  of  Mr.  Sv.^artwout's  def^ilcation 
were  ascertained,  and  a  report  of  the  state  of  his  accounts  was  made  by  the 
Comptroller  to  the  Solicitor  of  the  Treasury,  and  proper  legal  proceedings 
instituted  to  tfoUect  the  balance  appearing  to  be  due.  The  amount  of  it  as 
computed  on  the  best  data  obtainable,  was  §1,374,119.  The  legal  pro- 
ceedhigs  were  commenced  against  the  principal  on  the  account,  and 
against  both  the  principal  and  sureties  on  the  last  bond,  the  parties  to 
which  are  also  parties  to  the  former  one.  For  the  portion  of  the  outstand- 
ing defalcation  which  accrued  during  tiie  period  embraced  by  the  first 
bond,  but  which  is  comparatively  small,  another  suit  vv^iil  be  brought  as 
soon  as  the  proper  accounts  can  be  adjusted.  Each  bond  is  for  Sl50,000. 
The  sum  of  S30,000  in  money  has  been  paid  by  his  agent  since  the  dis- 
covery of  the  default,  and  large  amounts  of  property  have  been  taken  by 
the  marshal,  and  likewise  mortgaged,  as  collateral  security.  How  much 
this  balance  Avill  be  reduced  by  vouchers  hereafter  presented  and  allowed, 
and  how  far  any  final  indebtedness  may  be  considered  secure,  it  is  now 
difficult,  and  indeed  impossible,  to  compute  with  any  great  degree  of  ac- 
curacy. 

So  far,  however,  as  the  facts  could  be  ascertained  by  the  Solicitor  and 
the  accounting  officers,  it  is  feared  that  the  whole  amount  of  the  defalca- 
tion will  not  prove  to  have  been  less  than  a  million  and  a  quarter  of  dol- 
lars. The  security  uf  different  kinds  which  has  been  obtained  is  estimated 
very  highly  by  ^ir.  Swartv/out  and  some  others,  so  as  to  be  considered  by 
them,  with  his  additional  estate  in  other  countries,  an  ample  indemnity 
against  any  eventual  loss  by  the  Government.  But  they  cannot  be  re- 
garded by  the  Department,  with  the  limited  information  possessed  at  this 


'4 


Doc.  No.  13. 


time  concerning  their  situation,  as  equal  in  value  to  more  than  half  the 
claim  of  the  United  States.  But  even  this  is  a  mere  estimate.  The  first  mis- 
use of  the  public  money  by  Mr.  Swartwout,  as  collector,  appears  to  have 
commenced  in  1830.  A  series  of  defalcations,  in  various  items  of  his  ac- 
counts, seem  to  have  followed,  and  continued  through  each  successive  year, 
increasing  constantly  in  amount,  till  near  the  close  oif  his  officiakerm.  They 
consisted  in  withholding  a  part  of  the  tonnage  duties,  and  a  portion  of  the 
forfeitures  and  fines  ;  in  not  accounting  for  all  the  bonds  collected,  nor  all 
the  moneys  on  hand,  held  either  for  office  expenses,  return  duties,  or  in 
advance  of  th,e  adjustment  of  imascertained  duties  ;  and  in  procuring  from 
the  Treasury,  under  the  act  of  1834,  and  similar  ones,  larger  sums  for  the 
balance  of  office  salaries  than  the  facts  warranted. 

These  results,  so  unexpected  and  painful,  have  been  reached  by  the  So- 
)icitor  and  accounting  officers,  only  after  the  most  careful  examination  that 
-^^as  practicable,  in  the  absence  of  Mr.  Swartwout,  and  after  full  commu- 
nication from  several  of  his  former  clerks,  most  intimately  acquainted 
with  the  official  course  of  his  business  and  the  real  condition  of  his  ac- 
counts, and  one  of  whom  is  understood  to  be  his  attorney. 

Further  particulars  are  forborne  to  be  detailed,  as  they  are  imbodied 
in  the  reports  of  the  Solicitor  of  the  Treasury  and  the  Comptroller,  which 
were  made  in  the  course  of  their  recent  examination,  and  are  annexed, 
numbered  from  1 2  to  1 5.  It  is  true  that  this  inquiry  has,  from  necessity,  been 
in  some  degree  ex  parte  in  its  character,  and  that  some  of  the  results  are 
liable  to  be  disproved  or  explained  away  hereafter. 

This  Department  would  be  highly  gratified  if  Mr.  Swartwout  should, 
in  the  end,  be  abic  to  show  that  the  money  for  which  he  is  accountable 
does  not  exceed  the  y§201,096  40  reported  by  him  in  the  last  official  ab- 
stract of  his  account  as  the  true  balance.  (See  No.  2.)  It  would,  also, 
be  much  pleased  if  it  should  happen,  as  promised  in  his  letter  of  the  13th 
of  April  last,  (No.  3,)  that  ^-on  the  adjustment  of  my  [his]  accounts, 
the  amount  due  to  the  Government  will  be  immediately  paid.'' 

But  it  is  an  unpleasant  duty  to  add,that  the  examination  into  his  supposed 
defalcations  was  not  instituted  on  slight  grounds,  nor  legal  proceed- 
ings commenced  for  so  large  an  amount  till  sufficient  facts  were  devel- 
oped to  produce  a  clear  conviction  with  the  accounting  officers  that  the 
default  was  of  the  aggravated  character  already  described. 

2d.  I  V7ould  next  submit  a  few  remarks  on  the  modes  that  exist,  under 
Ihe  present  laws,  for  detecting  defaults  of  collecting  officers,  in  order  that 
you  may  judge  whether  they  are  sufficient,  or  require  additional  legisla- 
tion. The  first  one  is  merely  by  a  regulation  which  requires  the  weekly 
returns  before  alluded  to,  and  which  was  voluntarily  introduced  by  the 
Department  nearly  forty  years  ago.  This  regulation  provides  that  a  sum- 
mary statement  of  accounts  shall  be  transmitted  each  week  from  the  large 
ports,  and,  by  subsequent  modifications,  each  month  from  the  smaller 
ones.  It  is  made  to  the  head  of  the  Department,  and  should  exhibit  a 
true  abstract  of  the  condition  of  the  receipts  and  payments  by  the  collec- 
tor during  the  preceding  week.  Originally,  it  is  presumed  that  this  return 
was  required  more  for  correct  information,  and  to  enable  the  Depart- 
ment to  draw  at  times  for  the  money  on  hand,  than  as  a  check  on  pec- 
ulation ;  but  if  the  statements  in  it  do  not  agree  with  each  other,  or  do 
not,  on  their  face,  exhibit  facts  that  appear  probable,  or  do  not  balance 
then  suspicion  is  excited,  and  a  defalcation,  if  one  exist,  can,  by  further 


Doc.  No.  13. 


5 


and  full  examination,  be  detected.  So,  if  the  sum  retained  on  band  ap- 
pears too  large  for  meeting  the  engagements  of  the  office,  a  draft  can  be 
issued  for  the  amount,  or  an  order  given  for  its  deposite,  as  has  frequ(;ntly 
been  done.  If  either  is  not  complied  with,  nor  sufficient  reasons  assigned 
for  delay,  the  default  may  then  be  discovered.  But  if  none  of  these  cir- 
cumstances happen,  suspicion  is  not  excited  through  those  weekly  state- 
ments. It  will  be  seen,  however,  that,  generally,  it  is  not  possible  for  a 
default  to  occur  without  its  appearing  on  them,  unless  they  are  made  in- 
correct through  deliberate  fraud  and  falsehood.  In  the  case  of  Mr. 
Swartwout,  none  of  these  statements  since  1830,  when  his  delincjuencies 
are  supposed  to  have  commenced,  are  known  to  have  disclosed  any  fact 
tending  to  excite  suspicion  of  his  misconduct;  and  if  money  was  collected 
or  expended  in  amounts  differing  from  the  face  of  the  abstracts,  (as  is  now 
believed  to  have  been  the  case,)  it  must  have  been  concealed  by  a  series 
of  false  returns  during  the  whole  period  of  seven  or  eight  years.  Some 
of  those  returns,  under  Secretaries  Ingham  and  McLane,  may  have  been 
destroyed  by  the  conflagration  of  the  Treasury  building  in  1833  ;  but 
none  of  them  now  found,  whether  made  under  them  or  Secretaries  Duanc^ 
Taney,  or  myself,  appear  to  evince  any  thing  calculated  to  cause  distrust 
of  his  integrity. 

The  other  mode  now  in  use  for  detecting  defaults  in  collecting  officers, 
(and  which  is  the  only  one  provided  by  Congress,  except  the  revising 
power,  in  some  respects,  and  at  some  ports,  by  the  naval  officer,)  iiereafter 
to  be  considered,  is,  through  the  quarterly  settlements  that  are  required 
to  be  made  by  collectors  with  the  accountijig  officers  of  the  Treasury, 
Those  officers  are  the  First  Auditor  and  the  First  Comptroller.  These 
settlements  are  devolved  on  them  alone  by  Congress,  without  requiring 
the  vouchers  and  accounts  to  be  submitted  to  the  head  of  the  Depart- 
ment, or  any  other  officer,  either  for  revision,  approbation,  or  rejection. 

In  that  branch  of  their  official  business  which  relates  to  the  adjustment 
of  accounts,  y(^u  are  aware  that  it  has  been  long  since  settled  that  the 
Secretary  of  the  Treasury,  or  even  the  President,  docs  not  possess  any 
legal  authority  to  aid  in  making  the  adjustment,  or  to  overrule  their 
decisions. 

The  acts  of  Congress  on  this  subject  first  provide,  that  if  a  collector 
neglects  to  present  his  accounts  and  vouchers  for  settlement  quarterly,  the 
balance  against  him,  so  far  as  it  can  be  ascertained,  shall  be  reported  by 
the  Comptroller  to  the  law-agent,  or  the  Solicitor  of  the  Treasury,  for 
suit ;  and  the  neglect  be  also  reported  to  the  President,  in  order  that  he 
may  remove  the  incumbent,  if  still  in  office.  It  is  also  directed,  that  if  a 
balance  exists  on  a  settlement,  and  is  not  paid,  the  Comptroller  shall  cause 
a  suit  to  be  instituted  for  its  recovery.  Whenever  a  default  of  the  latter 
kind  occurs,  it  is  therefore  considered  not  only  the  duty  of  the  Comp- 
troller to  proceed  with  the  suit,  but  it  is  expected,  though  omitted  to  be 
required  in  the  acts  of  Congress,  that  he  will  apprize  the  head  of  the  De- 
partment or  the  President  of  tlie  delinquency  which  has  occurred,  in  order 
that  the  case  of  such  collector,  if  still  in  office,  may  be  examined  by  the 
President,  and  a  decision  made  upon  the  propriety  of  continuing  him 
longer  in  oflice. 

It  is  understood  tnat  the  Comptroller  has  always  exercised  some  dis- 
cretion in  respect  to  bringing  actions  for  balances  on  hand,  by  not  forth- 
with instituting  suits  if  the  balances  be  small,  or  the  reasons  for  retaining 


6 


Doc.  No.  13. 


them  for  a  time  appear  to  be  satisfactory.  But  if  those  balauces  be  large, 
and  sufficient  reasons  are  not  offered  to  justify  delay  ;  or  if  the  collector's 
term  of  office  has  expired,  the  Comptroller  should  deem  it  a  duty  to  pro- 
ceed at  once,  under  the  law,  to  enforce  the  collection  of  the  money  due. 

Several  reasons  exist  why  the  accounting  officers,  for  the  time  being, 
did  not  discover  the  defalcation  in  this  case,  or  report  it  sooner  to  the 
law-officer  and  to  the  head  of  the  Department  or  the  President.  Most 
of  them  are  detailed  in  the  two  annexed  reports  on  that  subject  from  the 
present  First  Auditor  and  First  Comptroller,  in  reply  to  inquiries  made 
by  this  Department.  (Nos.  16  and  17.)  In  some  of  the  reasons  assigned 
there  is  great  weight.  The  customs  collected  at  New  York  equal  nearly 
two-thirds  of  the  whole  amount  in  all  the  United  States.  Difficulties 
doubtless  exist  in  detecting  defaults  under  the  present  laws,  at  ports 
where  the  busmess  is  so  large,  the  accounts  are  so  complicated,  and  the 
necessary  delays  in  settlement  so  great. 

The  difficulties  in  making  an  earlier  discovery  in  this  case  would  seem 
to  have  been  increased  by  the  custom,  which  it  is  understood  has  long 
existed  in  the  Auditor's  office,  not  to  make  detailed  examinations  of  the 
bond  accounts  at  large  ports,  unless  it  may  be  when  doubts  arose  in  rela- 
tion to  their  correctness. 

.  The  bonds  on  hand  at  one  time,  at  New  York  alone,  exceeded  10,000 
in  number.  The  delay  of  three  months,  which  is  allowed  by  law  to  col- 
lectors in  preparing  for  settlements,  and  the  false  returns  which  appear  to 
have  been  resorted  to  by  the  collector  of  New  York,  in  his  weekly  re- 
ports, with  a  view  to  prevent  suspicion  and  detection  at  an  early  day 
through  those  returns,  augmented  still  further  the  obstacles  to  a  prompt 
detection. 

The  death  of  one  of  the  clerks  in  the  Auditor's  office,  who  has  hr.i  the 
immediate  charge  of  settling  the  accounts  for  that  port,  and  the  recent 
change  in  the  head  of  the  bureau,  as  well  as  the  death  of  the  Comptroller 
wha  was  in  office  during  most  of  the  period  of  the  default,  render  it  im- 
practicable to  ascertain  with  accuracy  all  the  circumstances  and  reasons 
why  suspicion  was  not  there  sooner  excited ;  but  those  already  enumer- 
ated are  supposed  to  have  been  the  principal  ones.  It  seems  apparent, 
however,  from  the  official  reports  before  referred  to,  (Nos.  12  to  15,)  that 
many  of  the  defalcations  in  this  case  happened  under  such  circumstances, 
and  were  so  concealed,  as  to  render  it  difficult,  if  not  impossible,  to  detect 
them  sooner  by  the  accounting  officers,  under  the  existing  laws  ;,and  it  is 
supposed  that  they  could  not  all  have  been  eventually  discovered  and 
exposed,  except  by  the  aid  of  those  persons  in  the  custom-house  at  New 
York  who  were  aware  of  the  deceptions  practised. 

In  respect  to  the  remaining  legal  check  on  the  collector,  and  through 
which  his  defaults  may  at  times  be  detected,  it  consists  of  a  naval  officer, 
authorized  at  a  few  ports,  and  required  by  law  to  examine  and  certify  to 
the  various  expenditures  made,  as  well  as  the  assessment  of  the  duties 
collected. 

But  it  appears  that  the  naval  officer  at  New  York,  if  able  to  perform 
the  task,  has  not  for  a  long  period,  or  at  leas!  during  the  seventeen  years 
that  have  elapsed  since  a  circular  issued  by  the  Comptroller  in  1821,  con- 
sidered it  his  duty  to  certify  to  the  expenditures  and  accounts  generally, 
but  only  to  certain  portions  of  them,  and  to  the  correct  assessment  of  the 
duties. 


Doc.  No.  13. 


7 


That  circular,  imfortiinately,  tended  to  remove  a  check  on  the  collector, 
in  some  particulars  very  essential,  and  has  been  repealed  by  the  present 
Comptroller. 

It  must  also  be  apparent  that  the  real  auditor  of  the  custom-house 
should  be  attached  to  the  naval  office  rather  than  to  that  of  the  collector, 
as  he  is  now  a  nominee  of  the  latter,  and  subject  to  be  neither  appointed 
nor  removed  by  the  Department  or  the  President. 

Thus  situated,  his  statements  and  acts  are  liable  to  correspond  with  the 
collector's  wishes,  and  can  by  fraud  almost  invariably  conceal  defaults  so 
as  not  to  be  detected  by  the  accounting  officers,  or  even  the  naval  officer. 

Some  of  the  new  instructions  given  by  this  Department  to  the  account- 
ing officers  Avhen  the  default  was  suspected,  and  of  the  various  steps 
which  were  required  to  be  taken  to  prevent,  as  far  as  possible,  similar 
occurrencies  hereafter,  may  be  seen  in  the  copies  of  letters  annexed,  (Nos. 
18,  19,  and  20.) 

I  do  not  flatter  myself,  however,  that  these  instructions,  even  if  able  to 
be  strictly  enforced  by  the  accounting  officers,  will  prove  successful  in 
wholly  preventing  the  occurrence  of  defaults ;  but  it  is  hoped  that  they 
will  tend  to  an  earlier  detection  of  some  of  them,  should  any  hereafter 
happen. 

3d.  A  few  new  provisions  made  by  Congress  would  add  much  to  their 
efficacy.  Thus,  if  a  further  clerical  force  were  authorized  by  law  to  be 
placed  in  the  First  Auditor's  office,  more  seasonable  and  thorough  exami- 
nation of  the  bond  accounts  would  be  practicable,  and  would,  to  all  ap- 
pearance, prove  beneficial  in  discovering  defalcations.  The  same  result 
would  apparently  happen,  also,  if  the  naval  officer  at  such  a  port  as  New 
York  were  enabled,  under  the  increased  labor  it  would  devolve  on 
him,  to  employ  such  additional  clerks  as  may  be  necessary  to  perform  the 
duties  required  by  law  in  examining  critically,  and  certifying  concerning 
all  the  payments  at  that  large  port,  as  well  as  the  assessment  of  duties. 
So  would  it  l^ppen  in  the  First  Comptroller's  office,  if  the  necessary  force 
were  given  by  Congress  to  investigate  carefully  the  balances  on  settlement, 
whenever  large  ;  and  when  those  balances  are,  on  such  an  investigation, 
not  satisfactorily  explained,  if  they  should  be  required  by  law  not  only  to 
be  immediately  reported  for  suit  to  the  Solicitor,  but  the  suspicious  cir- 
cumstances, and  even  the  amounts  considered  due,  be,  in  all  cases,  com- 
municated to  the  President,  or  the  head  of  the  Department. 

But  by  none  of  these  steps  would  the  public,  in  my  opinion,  be  suffi- 
ciently secured,  without  still  other  legislation  of  a  general  character,  most 
of  which  has  been  explained  in  the  last  three  reports  from  this  Depart- 
ment on  the  finances.  The  provision  in  the  act  of  12th  of  October,  1837, 
allowing  the  collector,  instead  of  the  district  attorney,  to  extend  the  pay- 
ment of  bonds  falhng  due,  removed  one  important  check  which  before 
existed,  in  requiring  the  former  to  deliver  forthwith  all  unpaid  bonds  to 
the  latter  for  collection.  On  this,  as  well  as  other  accounts,  some  new  and 
some  rigorous  provisions  by  Congress  became  still  more  indispensable, 
and  have  been  earnestly  recommended.  But,  before  considering  them  in 
detail,  it  may  be  proper  to  observe  that,  in  point  of  fact,  only  a  small  part 
of  Mr.  Swart  wont's  defaults  probably  originated  subsequent  to  the  sus- 
pension of  specie  payments  in  May,  1837;  and  that  after  the  suspension, 
when  drafts  and  Treasury  notes  constituted  the  principal  receipts  at  New 
York,  till  he  left  office,  Mr.  Swartwout  was  still  required  to  make  de- 


8 


Doc.  No.  13. 


posites  in  bank  of  a  great  part  of  any  surplus  which  he  ever  collected  in 
money.  He  was  not  one  of  the  officers  permitted  to  retain  money  on 
which  it  was  customary  for  the  Treasurer  to  place  frequent  drafts  in 
favor  of  public  creditors;  though, since  Mr.  Swartwout's  term  expired, 
and  since  specie  payments  have  been  resumed  by  the  banks,  large  sums 
have  been  collected  there  in  money,  and  it  has  been  customary,  and  has 
been  found  convenient,  to  place  such  drafts  very  often  on  his  successor. 
The  first  new  general  enactment,  not  already  enumerated,  Avhich  might, 
under  existing  circumstances,  be  found  useful,  is  the  entire  separation  of 
all  disbursements  from  the  collections  at  a  port  of  such  extensive  busi- 
ness as  New  York. 

The  attention  of  Congress  was  invited  to  such  a  measure  by  this  De- 
partment in  September,  1837,  in  the  following  words:  "At  points  like 
New  York,  and  a  few  others,  where  a  likelihood  existed  that  the  sums 
would  permanently  be  large,  but  which,  under  a  reduced  revenue  and 
expenditure,  would  seldom  occur,  authority  might  be  given  to  appoint 
the  clerks,  now  acting  as  cashiers  or  tellers  under  the  collectors  and  re- 
ceivers, or  other  more  suitable  persons,  to  act  as  keepers  and  paymasters 
of  the  public  money.  But  they  should  be  made  independent  of  the  col- 
lectors and  receivers,  and  placed  under  the  like  tenure  of  office  and  under 
suitable  bonds."  As  some  further  check  on  the  accounts  of  the  collectors, 
it  might  be  prudent  to  require,  by  law  the  certificate  of  the  naval  officer 
to  the  correctness  of  such  weekly  return,  and  to  the  possession  of  the  bal- 
ance in  money,  after  a  careful  inspection  of  the  whole  subject.  The  pro- 
vision requiring  all  balances  not  immediately  adjusted  to  be  reported 
forthwith  to  heads  of  Departments  or  the  President,  in  order  that  real  de- 
faulters may  be  ascertained  and  seasonably  removed,  has  been  before 
alluded  to,  and  would  be  likely,  in  all  classes  of  officers,  whether 
collecting  or  disbursing,  to  increase  the  public  safety.  Such  reports  are 
now  required  of  the  Second  Comptroller  in  respect  to  certain  accounts  of 
war  and  navy  officers,  but  should  be  also  of  both  Comptrollers,  and  as  to 
all  kinds  of  balances  and  officers.  The  heads  of  the  Departments  could 
then,  by  comparison  with  the  weekly  returns,  and  other  inquiries,  sonie- 
times  discover  delinquencies,  which  now  might  escape  detection,  in  the 
accounting  officers.  The  entire  separation  of  the  duties  of  comptroiling 
the  settlement  of  accounts  from  those  of  superintending  the  customs,  and 
making  one  of  the  Comptrollers  a  commissioner  of  the  customs,  would  be 
likely,  as  suggested  to  Congress  as  long  ago  as  1835,  to  render  more  effec- 
tive both  of  these  important  branches  of  business.  Another  useful  check 
on  defalcations  would  be  the  requisition  of  cash  in  payment  of  all  duties. 
The  largest  item  of  deficiency  in  the  case  under  consideration  grew  out 
of  the  bond  accounts  ;  and  future  defaults  could  be  much  better  guarded 
against  if  the  laws  required  only  cash  duties.  But,  after  all  such  enact- 
ments to  ensure  checks,  and  a  closer  and  wider  supervision,  this  Depart- 
ment is  satisfied  that  the  most  efiectual  remedies  must  be  those  operating 
directly  on  offenders  themselves.  Tlie  severest  penalties  against  false  re- 
turns, and  against  the  loan  or  embezzlement  of  the  public  money  by  col- 
lectors, as  well  as  all  classes  of  officers,  and  the  strictest  prohibitions  against 
its  use  in  any  way  for  private  purposes,  with  the  occasional  and  rigorous 
examination  of  their  funds  and  vouchers  by  agents  or  by  committees  of 
Congress,  in  a  manner  similar  to  what  was  recommended  by  this  Depart- 
msnt  at  the  special  session  in  1837,  would,  without  doubt,  have  the  most 


Doc.  No.  13. 


9 


salutary  effect  on  the  security  of  the  Government.  By  the  influence  of 
these  measures  in  preventing  wrong,  they  would  also,  in  the  end,  often 
prove  acts  of  kindness,  rather  than  hardship,  to  the  officers  themselves 
and  their  unfortunate  sureties. 

Such  transactions  as  that  which  it  has  been  my  disagreeable  task  on 
this  occasion  to  report  for  your  consideration,  being  flagrant  breaches  of 
morality,  as  well  as  great  civil  injuries,  cannot,  in  my  opinion,  be  too 
strongly  branded  by  penal  legislation.  This  could  bring  no  reproach  on 
any  of  those  upriglit,  scrupulous,  and  faithful  citizens  who  fill  stations -of 
public  trust.  It  will  prove  fortunate,  also,  for  the  security  of  the  Treas- 
lU'y,  if  public  opinion  should,  in  relation  to  such  delinquencies,  hereafter 
indicate  a  much  higher  tone  of  morals  and  a  stronger  sense  of  official 
fidelity  and  honor  than  have,  unhappily,  to  some  extent  heretofore  pre- 
vailed. I  regret,  sir,  that  the  facts  could  not  be  correctly  explained  in 
this  case  without  the  use  of  some  language  which  may  appear  harsh, 
but  which  the  circumstances  and  a  due  discharge  of  duty  seemed  im- 
peratively to  require. 

Respectfully, 

LEVI  WOODBURY, 
Secretary  of  the  Treasury. 

To  the  President  of  the  United  States. 

P.  S. — Two  copies  of  recent  letters  from  Mr.  Swartwort  to  some  of  his 
friends  in  New  York,  in  relation  to  this  subject,  protesting  against  the  sup- 
posed amount  of  his  default,  and  insisting  on  his  ability  to  meet  any  de- 
ficiency, are  submitted  for  the  President's  perusal,  but  are  not  made  a  part 
of  this  report,  as  some  of  the  matters  contained  in  them  seem  to  be  of  a 
private  character. 

Since  this  report  was  prepared,  I  understand  that  the  office  of  district 
attorney  for  the  southern  district  of  New  York  has  become  vacated, 
under  circumstances  which  create  a  suspicion  of  some  connexion  between 
the  recent  incumbent  and  Mr.  Swartwout  in  the  default  above  men- 
tioned. I  have  requested  the  Solicitor  of  the  Treasury  to  take  all  suit- 
able steps  to  examine  thoroughly  the  state  of  the  accounts  of  the  late 
attorney,  and,  if  any  thing  should  appear  to  be  due,  to  procure  security 
therefor  as  far  as  practicable.  As  soon  as  any  important  results  on  this 
subject  are  ascertained  with  accuracy,  I  will  communicate  them  for  your 
consideration. 

L.  W. 


10 


Doc,  No.  13. 


CO 

O 

o 

CO 

O 

o 

O 

l-H 

o 

CO 

o 

CO 

CO 

B 


CO 

a 

CD 


CO 

O  O 


o 


^2  A 

CI  .3 

^fi  o 
o  o 

II 

CO 

3 


CO 

CO 

CO 

l-H 

CO 

o  • 

1 

c« 


o  o 


2  5 


o  o 


P'-'PP3co3G33 
OvhOOOOOOOO 


o 

(-<  3  c 
§   O  ^2 


2  ^ 
< 


Q 

W 

O 


CO  O  Oi  CO 
O  O 

»0  Ci  CO 
l>  CO  iO  CO 
CO^  Oi^  vo^  O)^ 

irT  i-T  of  Tt" 

O  CO  00 

I— I  cH 


B 

■»-> 

o 


o 

<1 


I> 

00 
CO 

9Sl 


9?  CO  o 


^4 

B 


m 

■-a 
o 

o 

> 


^  s  s 

rv    CO  CO 

.3^  .2 

0   3  3 

X2  ^ 


CO 

Is 


03 


O  3  .Si 

x:  CO  ^ 


3 

o  o 
>  > 


o  o  O  O)  o 


(D    OJ  O 

>  > 


O 

>  -S  >  o 


a  3 
o  o 

s  a 


O    O  CI 

o  cj  c; 

Q)    (D  C 


+J  ♦J  -t-J  -t-J 
C  C  3  0^  G 

D  3  =5  ^ 
o  o  o  ^  o 

< 


Doc.  No.  13. 


1 


lO  »o 

(M  O  Oi 
CO  Tt-  CO 

CO  CO  CO 
O  CO 


CO  O 

to  CO 
^  CO 
CO 


o  c 
o 

Ci  O  CO 

cr^i  O  C5 
C:^ 

oT  trT  --^ 

^  o 


Oh 


o 

w 
o 

o 


.5  ^ 


I  CO  O 

:  2  a? 


Eh 

o  O 


O 

o 
ri 

O 


o  o-^  o 


o  «^  c  o  o  o  o 

s  o  g  s  a-G  a 


s| 

o 


is 

3  ^ 

<D  O 


S  §  § 

111 
<< 


CO 

o 

o  ^ 
•   o  ^ 

^5 

bG  O  O 
C3  +j  +J 

G  =s  5 
o  o  o 

^  a  s 


CO  —I 
»0  CO 

!> 

co"  oT 
o<  oo 


o 
o 

CO 


:3 


> 

o 

Pi 


o 

CO 

s 

*a 
t3 


1   <D  O 


o  :i  =. 


CO  0) 

o  =3 

a 

s  § 

O  O 

CO  73 

C  OJ 

G  B 

O  O 
>; 

o  o 


o 

.a 


CO  O 


O 

rQ 


CO 

(V)  O 


^  c  s 

*^  ^  ^ 

2  2 

^  a 


a  2  g 

^  i:  a 


G  G  o  5 
00^0 

a  a-=  a 


12 


Doc.  No.  13. 


No.  3. 

Custom-house,  New  York, 

^pril  13,  1838. 

Sir:  Herewith  you  will  receive  the  return  of  moneys  received  and 
paid  «.t  this  office,  for  the  last  three  days  of  my  official  term. 

By  it  you  will  observe  there  is  a  balance  due  the  United  States  of 
^201,096  40.  This  sum  1  hold  in  deposite  in  bank  to  my  order,  subject 
to  the  settlement  of  my  account,  and  the  decision  of  sundry  suits  at  law, 
brought  against  me  to  recover  duties  wrongfully  exacted,  as  is  alleged, 
and  which  are  now  pending  in  the  courts 

On  the  adjustment  of  my  accounts,  the  amount  due  to  the  Government, 
will  be  immediately  paid. 

I  have  the  honor,  &c., 

SAML.  SWARTWOUT,  laie  Collector. 

Hon.  Levi  Woodbury, 

Secretary  of  the  Treasury. 


No.  4. 

Treasury  Department, 

Jipril  16,  1838. 

Sir  :  I  am  in  the  receipt  of  your  letter  of  the  13th  instant,  accompanied 
by  a  return  of  moneys  received  and  paid  at  the  custom-house  for  the  last 
three  days  of  your  official  term,  exhibiting  a  balance  due  the  Uiiited 
States,  in  your  hands,  of  ^201,096  40.  This  sum,  you  state,  is  deposited  in 
bank  to  your  order,  subject  to  the  settlement  of  your  accounts,  and  the 
decision  of  sundry  suits  at  law  brought  against  you  to  recover  duties 
wrongfully  exacted,  as  is  alleged,  and  which  are  now  pending  in  the  courts. 

In  reply,  I  have  to  remark,  that  the  balance  in  your  hands  is  so  large, 
and  the  money  so  much  needed  by  the  Treasury,  it  is  hoped  that  you  will 
make  an  immediate  deposite,  to  the  credit  of  the  Treasurer,  of  at  least  one 
half  part  of  it,  and  take  early  steps  for  adjusting  your  accounts  here,  so  as 
to  see  what  portion  of  the  residue  should  be  paid  over. 

I  am,  &c., 

LEVI  WOODBURY, 

Secretary  of  Ihe  Treasury, 

Samuel  Swartwout,  Esq., 

late  Collector,  ^^c,  Neiv  York. 


No.  5  a. 

New  York,  Jipril  21,  1838. 
Sir  :  I  have  the  honor  to  state,  in  reply  to  your  letter  of  the  16th  in- 
stant, that,  although  the  balance  in  my  hands  appears  to  be  very  large,  it 
Avill  not  be  more  than  sufficient  for  the  settlement  of  the  outstanding  claims 
upon  me.    I  enclose  a  letter  received  yesterday  from  the  district  attorney, 


Doc.  No.  13. 


13 


showing  my  individual  liability  for  the  judgments  obtained  against  me.  I 
received  notice  from  Mr.  Lord  yesterday  that  he  would  issue  execution 
against  my  furniture,  unless  I  paid  the  amount  of  the  several  judgments 
forthwith.  I  paid,  of  course.  The  next  court  will  pass  upon  twice  aS 
large  an  amount. 

The  notices  of  protest  served  upon  me  for  duties  paid  and  passed  to  the 
credit  of  the  Treasury,  are  estimated  at  between  200,000  and  S300,000,  and 
the  circuit  court  decided  that  the  collector,  being  alone  liable,  ought  not  to 
pay  the  duties  into  the  Treasury.  In  addition  to  these  inmiense  liabili- 
ties, the  settlement  of  damages,  when  the  parties  have  paid  full  duties  on 
damaged  goods,  which  cannot  be  adjusted  by  the  present  collector,  must 
take  a  large  sum,*  and  cannot  all  be  brought  in  under  three  months.  I 
hope,  therefore,  that  you  will  not  consider  the  present  balance  in  my  hands 
at  all  unreaspnable. 

I  am,  &c. 

SAMUEL  SWARTWOUT. 

Hon.  Levi  Woodbury, 

Secretary  of  the  Treasury^  Washington. 


No.  5  b. 

U.  S.  District  Attorney's  Office, 

New  York,  */9pril  20,  1838. 

Sir  :  I  enclose  a  copy  of  a  letter  this  day  received  by  me  from  Mr.  Lord, 
on  the  subject  of  certain  suits  against  you.  The  recoveries  in  those  suits 
are  for  duties  paid  by  the  plaintiffs  on  certain  importations  of  unbleached 
linens,  which,  at  the  present  term  of  the  circuit  court,  it  was  decided 
should  have  been  admitted  to  entry  free  of  duty.  As  you  levied  the  du- 
ties under  inslructions  of  the  Treasury  Department,  the  Government  must, 
of  course,  save  you  harmless. 

A  suit  uivolving  the  same  principle  was  tried  at  the  last  October  term, 
and  was  the  subject  of  a  report  by  me  to  the  honorable  the  Secretary  of 
the  Treasury,  of  the  22d  of  December,  1837. 

I  would  advise  you  to  pay  the  amounts  stated  in  Mr.  Lord's  letter,  on 
proper  receipts  being  presented  to  you  by  the  attorney  for  the  defendants. 
Should  there  be  any  delay,  Mr.  Lord  will  feel  obliged  to  issue  executions 
against  your  property,  to  satisfy  the  judgments,  which  will  not  only  em- 
barrass you,  but  materially  accumulate  expense. 

If  you  will  inform  me  of  your  determination,  I  will  communicate  it  to 
Mr.  Lord. 

I  am,  sir,  &c. 

WM.  M.  PRICE, 
U.  S.  District  Attorney. 

Samuel  Swartwout,  Esq. 

Thomson,  Austen,  &  Co.  )       Verdict  -  -  -  g  1,1 37  68 

V.  \  06 

Swartwout.  \      Costs     -  -  -        84  43 


^1,222  17 


14 


Doc.  No.  13. 


^1,400  09 
06 
87  71 

  ^1,487  8& 

^1,299  06 

06  ^ 
74  36 

  1,373  48 

^1,403  64 
06 
74  36 
 *   1,478  06 

-  ^pril  12. 

Sir  :  Please  to  inform  me  when  the  recoveries  above  stated  will  proba- 
bly be  paid,  and  whether  it  is  requisite  for  me  to  issue  execution. 
Your  obedient  servant, 

D.  LORD,  Jr. 

Mr.  Price. 


No.  6. 

Treasury  Department,  *3pril  18,  1838. 
.  Sir  :  Accompanying  my  letter  of  yesterday,  urging  an  early  adjustment 
of  the  accounts  of  Samuel  Swartwout,  Esq.,  late  collector  of  New  York,  I 
transmitted  a  copy  of  a  letter  from  him,  stating  his  reasons  for  retaining  in 
his  hands  the  large  balance  of  public  moneys  mentioned.  One  reason  he 
declared  to  be,  with  the  view  to  await  "  the  decision  of  sundry  suits  at 
law,  brought  against  me  [him]  to  recover  duties  wrongfully  exacted,  as  is 
alleged,  and  which  are  now  pending  in  the  coarts." 

To  expedite  matters  in  this  case,  I  will  thank  you  to  call  upon  the  So- 
licitor of  the  Treasury,  to  obtain  from  the  district  attorney  in  New  York  a 
list  of  the  suits  now  pending  against  Mr.  Swartwout,  as  late  collector,  to- 
gether with  the  amount  of  money  involved  in  each,  and  the  probable  ter- 
mination of  them. 

I  am,  &c. 

L.  WOODBURY, 
Secretary  of  tke  Treasury, 

James  N.  Barker,  Esq., 

Comptroller  of  the  Th^casury. 


No.  7. 

Office  of  the  Solicitor  of  the  Treasury, 

.ipril21,  1838. 

Sir:  I  have  had  the  honor  to  receive  the  letter  of  the  Secretary  of  the 
Treasury  to  you,  dated  the  ISth  instant  and  referred  by  you  to  this  office. 
I  transmitted  a  copy  of  it  to  the  attorney  of  the  United  States  for  the 


Charters 


irters  ^ 
twout.  5 


Swartwout 

Same 
V.  • 
Same. 


Same 

V. 

Same. 


Verdict 

Costs 

Verdict 

Costs 

Verdict 

Costs 


Doc.  No.  13. 


15 


southern  district  of  New  York,  and  have  received  a  reply,  dated  25th 
instant,  of  which  I  send  a  copy  herewith. 

On  receiving  the  farther  report  to  which  Mr.  Price  refers,  it  shall  be 
communicated  to  you. 

Very  respectfullv.  yours,  &c. 

H.  D.  GILPIN, 

Solicitor  of  the  Treasury. 

To  J.  N.  Barker,  Esq., 

Comjitroller  of  the  Trcastoy. 


No.  8. 

United  States  District  Attorney's  Office, 

New  Vorky  April  25,  1838. 

Sir  :  I  have  the  honor  to  acknowledge  the  receipt  of  your  letter  of  the 
19th  instant,  enclosing  a  copy  of  a  letter  addressed  by  the  Secretary  of 
the  Treasury  to  James  N.  Barker,  Esq.,  Comptroller,  and  by  the  latter 
gentleman  communicated  to  your  office,  calling  for  a  statement  of  suits 
now  pending  in  this  district  against  Samuel  Swartwout,  Esq.,  late  collect- 
or of  the  port  of  New  York,  to  recover  duties  levied  by  him,  which  are 
alleged  to  have  been  wrongfully  exacted,  together  ^'  with  the  amount  of 
money  in  each  case,  and  the  probable  termination  of  them." 

By  reference  to  my  register,  I  find  that  there  are  at  present  but  two 
^\x\\.^ pending^  undecided.  One  brought  by  Robert  Deidericks,  to  recover 
the  value  of  a  package  of  goods  sent  to  the  public  store  for  examination, 
and  there  lost  or  mislaid.  In  this  case  the  damages  are  laid  at  v^2,000, 
though  the  recovery  will  not  probably  exceed  half  that  sum.  The  plaintiff 
will  certahily  prevail. 

In  the  othes^suit,  Lee,  Savage,  &  Co.  are  plaintiffs,  v/ho  claim  to  recover 
80,  being  an  excess  of  duties  charged  at  25  per  cent,  ad  valorem, 
on  a  case  of  silk  gloves,  which  they  contend  are  free  of  duty. 

At  the  term  of  the  United  States  circuit  court,  commencing  on  the  first 
Monday  of  the  present  month,  four  judgments  were  recovered  against 
Mr.  Swartwout :  three  by  John  Charters,  Alexander  Charters,  and  Samuel 
M.  Charters,  and  one  by  Aaron  Tiiomson,  John  H.  Austen,  and  Thomas 
Cochran  ;  in  the  aggregate  amounting  to  '^5,561  63,  yet  misatisfied  ;  being 
for  an  excess  of  duties  charged  on  certain  linens,  which  were  reported  by 
the  appraisers  as  having  been  died  or  colored,  but  were,  on  the  trials, 
proved  to  have  been  known  in  commerce  as  unbleached  linens. 

I  have  in  my  possession  115  protests  served  on  the.late  collector  by  vari- 
ous merchants  in  this  city,  against  the  payment  of  duties,  giving  him  notice 
that  they  intend  to  commence  suits,  to  recover  back  the  amount  of  duties 
thus  paid.  Not  having  sufficient  data,  I  am  unable  to  ascertain  the 
amount  of  duties  involved  in  those  protests  ;  nor  can  I  anticipate  with  cer- 
tainty what  will  be  the  result  of  suits  that  may  be  brought,  of  which  the 
importers  have  given  jiotice. 

The  protests  to  which  I  have  referred  present  a  great  variety  of  ques- 
tions, all  relating  to  excess  of  duties ;  many  claiming  as  high  a  return  as 
50  per  cent. ;  otliers  a  return  of  but  small  per  centage  ;  and  otb.ers,  again,  a 
reduction  of  duties  in  various  amounts.    On  an  examination  of  the  in- 


16  Doc.  No.  13. 

voices  and  appraisements  at  the  custom-house,  in  reference  to  the  ques- 
tions presented  by  the  protests,  the  amount  of  each  claim  can  be  readily 
ascertained.  I  will  apply  to  the  present  collector  for  such  statement,  and 
transmit  it  to  you  upon  my  receipt  thereof.  It  will,  however,  require 
several  days  to  prepare  such  a  document. 

By  the  protests  it  appears  that  there  are  660  packages  of  linen;?,  blankets, 
silk,  hosiery,  worsted,  and  other  articles,  on  which  a  return  of  duty  is 
claimed. 

As  the  questions  involved  in  many  of  the  protests  have  been  adjudica- 
ted, (as,  for  instance,  the  worsted,  linens,  and  silks,)  the  importers  will  of 
course  pursue  their  claims  without  much  delay. 

I  am,  &c. 

WM.  M.  PRICE, 
U.  S.  District  Attorney. 

To  Henry  D.  Gilpin,  Esq., 

Solicitor  of  the  Treasury,,  Washington. 


No.  9. 

Treasury  Department, 

April  16,  1838. 

Sir  :  You  will  perceive,  by  the  enclosed  copy  of  a  letter  addressed  to 
the  Department  by  Samuel  Swartwout,  Esq.,  late  collector  of  the  district 
of  New  York,  under  date  of  the  13th  instant,  that  he  has  in  his  hands  a 
balance  of  public  money  amounting  to  ^201,096  40,  which  he  holds  until 
his  accounts  shall  have  been  adjusted. 

I  will  thank  you,  therefore,  to  take  all  proper  steps  to  have  his  accounts 
adjusted  and  settled  at  as  early  a  period  as  may  be  practicable,  and  to 
have  the  balance  not  in  dispute,  or  to  cover  what  is  in  dispute,  soon  as- 
certained and  paid  over. 

I  am,  &c. 

L.  WOODBURY, 
Secretary  of  the  Treasury. 

James  N.  Barker,  Esq., 

Comptroller  of  the  Treasury. 


No.  10. 

Treasury  Department, 

November  5,  1S38. 
Sir  :  In  addition  to  the  facts  and  letter  1  submitted  to  you  yesterday, 
bearing  on  the  supposed  defalcation  of  the  former  collector  of  New  York, 
I  enclose  another  letter  and  memorandum  from  tli^  present  collector,  re- 
ceived last  evening.  This  strengthens  the  opinion  before  expressed,  that 
you  had  better  make  a  journey  forthwith  to  New  York,  in  order  to  ascer- 
tain on  the  spot,  as  far  as  possible,  the  extent  of  the  default,  and  the  best 
mode  of  securing  the  United  States  against  loss. 


Doc.  No.  13. 


IT 


If  you  should  find  that  any  mistake  exists,  and  that  he  holds  no  more 
than  is  necessary  to  cover  his  liahilities  for  suits  and  protests  on  public 
account,  it  may  not  be  necessary  to  do  any  thing  except  to  make  what  he 
holds  for  that  purpose  secure,  so  that  it  may  bo  applied  to  no  other  pur- 
pose. This  can  be  done  by  an  agreement  with  the  bank  where  it  is  de- 
posited, not  to  pay  it  over  except  to  the  Treasurer,  or  to  others  by  hsM 
assent,  for  return  duties,  &c. 

But  if  there  is  a  real  defalcation,  I  wish  the  most  prompt  and  prudent 
steps  taken  to  secure  the  Government.  For  this  object  you  could  carry 
with  you  a  transcript  of  his  account  as  it  now  stands,  a  distress  warraiit, 
and  a  copy  of  the  bond. 

When  you  arrive,  either  the  distress,  or  a  suit  on  the  account  as  well  m 
the  bond,  could  be  resorted  to,  as  the  facts  may  appear  to  justify. 

You  could  take  a  proper  clerk  with  you  from  the  Auditor's  or  Comp- 
troiler's,  with  the  proper  papers  in  this  case,  in  order  to  see  when  the 
default  arose,  how,  and  to  what  extent  it  has  actually  proceeded.  Oa 
all  the  points  I  wish  for  a  thorough  investigation  and  report,  as  well  as  oa 
the  regulation  that  can  be  adopted  now,  or  the  law  that  may  be  neces&ary 
hereafter,  in  like  cases. 

If,  in  consulting  with  the  proper  accounting  officers,  you  think  it  m&re 
useful  to  hav^e  the  Comptroller  goto  New  York,  this  lettei"  can  be  referred 
by  you  to  him,  and  he  proceed  with  all  t!ie  necessary  papers,  and  with 
suitable  instructions  from  you  to  the  district  attorney;  or  you  might  b>^Lb 
go,  if  found  to  be  useful. 

Respectfully,  vours, 

LEVI  WOODBURY, 

Secretary  of  the  Treasury. 

Henry  D.  Gilpix,  Esq., 

Solicitor  of  the  Trectsurij. 


9 

Copy  of  HoyCs  memorandum. 

$13,682  75. 

Deferred  bond  account,  -          -          -  - 
Cash  retained,    -      •  - 
Cash  retained,  - 

Overdrawn  emoluments,  -          -          -  . 
Retained  forfeitures,       .          -          .  - 
Retained  amount  of  warrants,    -          -  - 

^646,254  S8 
201,096  48 
80,769  53 
60,291  42 
39,823  12 
39,240  05 

Deposite  account  balance,          -          -  - 
Tonnage  balance,          _          .          .  . 
Error  account  balance,    -         -         .  - 

1,067,475  33 
164,010  60 
1,783  24 
166  44 

gl,233,435  £3 

2 


'  ,8 


Doe.  No.  13. 


No.  11. 

Treasury  Department, 

November  15,  1838. 
Sir  :  1  have  received  your  two  reports,  in  part  concerning  the  default  of 
Mr.  Swartwout,  t!ie  former  collector  of  New  York. 

I  trust  that  you  will  persevere  in  scrutiny,  till  all  the  facts  are  accurately 
ascertained  and  reported  on ;  and  that  you  and  the  Comptroller  will,  in 
the  end,  present  your  views,  as  heretofore  desired,  on  the  new  regulations 
or  new  laws  which  may  be  proper  to  check  and  prevent  sucli  defaults 
hereafter. 

Until  Congress  adopt  a  system  of  occasional  and  strict  examinations  by 
the  naval  officers,  the  district  attorneys,  or  some  other  agents,  into  the  con- 
dition of  the  collectors'  accounts,  bonds,  money,  &c.,  no  adequate  security 
against  frauds  and  false  returns  appears  to  me  to  exist.  Hence  I  recom- 
mended sucli  a  provision  in  1S37. 

In  the  mean  lime,  as  some  additional  check,  I  think  the  Comptroller 
might  require  an  inspection  of  those  matters,  monthly,  by  the  naval  offi- 
cers at  the  large  ports,  so  far  as  to  enable  him  to  certify  whether  the 
weekly  reports  made  at  those  ports  are  probably  correct.  This  would  be 
some  guard,  thougli  not  an  adequate  or  perfect  one.  In  respect  to  the  re- 
covery of  what  is  due  from  the  former  collector,  I  would  suggest  that  he 
had  formerly  stock  in  the  canal  company,  and  it  is  said  a  large  amount  of 
Texian  scrip;  he  may  also  bring  hoi^ie  with  him  from  abroad  money  or 
effects  raised  on  that  and  other  property,  which,  by  watchfulness  and  promp- 
titude of  the  marshal  on  his  fust  arrival,  may  be  secured. 

I  throw  out  these  hhits,  as  they  relate  to  all  which  has  occurred  to  me 
likely  to  aid  the  public  in  getting  indemnity,  beyond  what  has  been  said 
by  yourself.  On  the  one  hand,  too  great  caution  cannot  be  used  to  see 
that' the  default  really  exists  to  the  extent  of  the  indemnity  claimed  :  nor, 
on  the  other,  too  great  vigilance,  firrmiess.  and  perseverance  in  procuring 
the  indemnity  for  what  is  clearly  ascertained  to  be  due. 
Respectfullv,  vonrs, 

LEVI  WOODBURY, 

Secretary  of  the  Treasury. 

Henry  D.  Gilpin,  Esq., 

Solicitor  of  the  Treasury,  New  York  city. 


Eeports  of  Vie  First  Comptroller  and  Solicitor  of  the  Treasury  relative 
to  the  defalcation  of  Samuel  Swartwout,  late  collector  of  customs  at 
New  York.  ^ 

No.  12. 

New  York,  November  8,  1838. 

Sir  :  On  the  receipt  of  your  letter  to  the  Solicitor  of  the  Treasury,  of 
the  5th  instant,  we  conferred  together  on  the  course  most  expedient  to  be 
taken  in  regard  to  the  defalcation  of  Mr.  Swartwout,  the  late  collector  at 
New  York. 


Doc.  No.  13. 


It  appeared  that  the  last  settlement  of  his  accounts  at  the  Treasury  was 
up  the  31st  December  last,  and  that,  altliough  he  was  called  upon  by  the 
Fh'st  Auditor,  and  notice  subsequently  gi\^eu  to  his  sureties  by  the  Comp- 
troller, his  accounts  and  vouchers  from  tliat  time  till  the  28th  of  March, 
when  his  term  of  office  expired,  had  never  been  furnished.  The  stated 
balance  against  him  on  the  31st  December,  1837,  was  '^9,678,984  56; 
this,  however  was  known  to  include  all  the  uncollected  bonds  not  due, 
bonds  in  suit,  and  various  items  to  which  he  would  be  eiitided  to  a  credit 
on  a  fiual  adjustment.  This  made  it  necessary,  as  the  accounts  and  vouch- 
ers were  not  furnished,  that  hnmediate  stops  should  be  taken  to  ascertain 
the  sum  really  due  as  accurately  as  possible.  With  this  object,  we  re- 
quested Mr.  Underwood,  who  has  been  charged  with  the  examination, 
in  the  office  of  the  First  Auditor,  of  the  accounts  of  Mr.  Swartwout,  to 
proceed  at  once  to  New  York,  and  from  the  documents  at  the  custom- 
house obtain  the  necessary  information,  for  stating  the  account  at  tho. 
Treasury,  and  ascertaining  the  true  balance  for  which  Mr.  Swartwout  is 
liable.    He  hao  accordingly  done  so. 

We  arrived  here  ourselves  yesterday,  and  found  tliat  Mr.  Underwood 
had  been  industriously  engaged  in  the  necessary  examinations.  The  re- 
sult has  been,  so  far,  to  ascertain  that  the  defalcation  exceeds  S  1,200,000. 
He  will  continue  his  labors  until  he  has  every  fact  nc^cessary  for  making 
a  true  account,  when  he  will  proceed  at  once  to  Washington,  and  have  it 
duly  stated  and  passed  by  the  accounting  otficers ;  which  is  a  necessary 
■step,  preliminary  to  further  proceedings.  We  expect  Mr.  Underwood 
will  leave  here  this  afternoon. 

We  have  every  reason  to  believe  that  the  security  in  Mr.  Swartwout's 
official  bond  is  fully  sufficient  for  its  amount. 

The  examination  requisite  to  ascertain  the  manner  in  Avhich  the  money 
was  abstracted,  and  tlie  details  of  the  defalcation  wliich  has  been  going 
on  for  seven  oi>eight  years,  will  require  some  days.  All  that  we  know 
in  regard  to  it  at  present,  is  derived  from  a  voluntary  communication  made 
to  us  last  evening  by  Mr.  Henry  Ogden,  the  cashier  of  the  custom-house 
during  Mr.  Swart  wont's  term. 

Having  been  informed  that  the  large  defalcation  was  known  to  the 
public  officers,  and  that  we  had  come  to  New  York  for  the  purpose  of  in- 
vestigating it,  he  called  on  us,  and  at  once,  in  the  presence  of  Mr.  Price, 
the  district  attorney,  who  was  with  us,  entered  frankly  into  a  conversation 
on  the  subject.  He  commenced  by  saying  that  tlie  circumstances  of  the 
case  had  troubled  him  exceedingly  for  some  time,  and  that  he  had  strongly 
urged  Mr.  Swartwout  not  to  leave  the  United  Spates  in  August  last;  tlia't 
he  had  told  him  it  was  scarcely  possible  the  defalcanou  coidd  remain  much 
longer  concealed,  especially  since  the  accounts  for  the  last  quarter  had 
been  called  for  and  not  furnished  ;  that  he  advised  liim,  instead  of  going 
to  Europe,  to  go  at  once  to  Washington,  submit  a  st;itement  of  the  whole 
matter  to  the  Secretary  of  the  Ti  easury,  surrender  his  property,  and  make 
the  best  arrangement  he  could  ;  that  Mr.  Swartwout  told  him  in  reply, 
he  was  confident  of  being  able  to  raise  money  iu  England,  by  which  he 
could  pay  his  whole  debt  to  the  United  States  as  soon  as  he  returned ;  and 
he  did  not  think  the  business  would  bo  known  before  that  time. 

In  reply  to  our  inquiry  as  to  the  time  when  the  abstraction  of  the  pub- 
lic money  commenced,  he  stated  that  it  was  about  nine  months  after  Mr. 
Swartwout  was  appointed  collector.    He  afterwards  said  he  supposed 


20 


Doc.  No.  13. 


it  miglit  have  been  a  year  after — that  is,  in  1830 ;  that,  as  the  amount  of 
defalcation  increased,  he  frequently  spoke  to  Mr.  Swartwout  on  the  sub- 
ject ;  and  that  about  four  years  since  it  had  become  so  large  that  he  told  Mr. 
Swartwout  that  unless  measures  were  taken  to  reduce  it,  he  could  not 
consent  to  continue  in  the  situation  he  held.  Mr.  Swartwout  was,  how- 
ever, confident  that  the  operations  in  which  he  was  engaged  \wuld  be  so 
profitable  as  to  make  it  easy  for  him  to  pay  off  the  M^hole  deficiency. 
This  mode  of  treating  the  subject  Mr.  Swartwout  continued  to  persist  in 
to  the  last,  always  expressing  his  belief  that  he  could  set  matters  right. 

In  reply  to  our  inquiry  as  to  the  mode  in  which  the  affiiir  had  been 
conducted,  and  the  amount,  Mr.  Ogdcn  stated  that  JNfr.  Phillips,  the  as- 
sistant cashier,  was  more  fuily  acquainted  with  the  particulars  than  him- 
self, but  that  it  commenced  by  Mr.  Swartwout  not  parsing  to  the  credit  of 
the  Treasurer  the  whole  sums  received ;  that  the  bonds,  being  placed  in 
bank,  were  there  collected  and  passed  to  the  credit  of  Mr.  Swartwout  him- 
self; and  that  the  weekly  transfers  to  the  Treasurer  by  Mr.  Swartwout 
were  usually  made  on  Monday,  but  did  not  include  the  moneys  received 
later  than  Saturday  morning  at  10  o'clock;  by  which  means  the  receipts 
on  bonds  due  on  Saturday  and  Sunday  were  embraced  in  the  succeeding 
week  ;  and  thus  that  amount,  which  often  was  ^100,000  or  S200,000, 
could  be  kept  and  used  by  him  ;  tlie  receipts  of  the  two  last  days  of  each 
week  enabling  him  to  make  up  the  previous  deficiency,  so  as  to  transfer 
the  reijuisite  sum  to  the  Treasurer.    The  next  mode  adopted  by  IMr. 
Swartwout  was,  the  use  of  the  fund  deposited  to  meet  luiliquidated  duties, 
which  was  a  large  one,  amounting  frequently  to     50,000  or  ^200,000- 
and  was  entirely  under  his  control,  the  deposites  being  made  to  Mr. 
Swartvv^out's  own  credit,  and  subject  to  his  check.        these  he  addad  the 
use  of  the  moneys  paid  to  him  on  account  of  the  share  of  the  United 
States  in  penalties  and  forfeitures  ;  and  he  also  overdrew  the  account  for 
fees  and  emoluments  payable  to  him  for  himself  and  the  officers  of  the 
customs.    These  were,  Mr.  Ogden  stated,  in  his  opinion,  the  sources  from 
which  Mr.  Swartwout  retained  the  moneys,  and  the  mode  by  which  he 
was  able  to  keep  his  transfer  to  tlie  Treasurer  apparently  correct ;  but 
about  the  years  1836  and  1837,  the  deficiency  had  amounted  so  high  that 
it  became  necessary,  in  order  to  prevent  its  detection,  to  use  the  bonds 
which  were  deposited  with  him  for  collection;  a  large  amount  of  them 
was  withdrawn  from  the  usual  course,  and  the  anunmt  collected  by  Mr. 
Swartwout.    From  this  arises  the  principal  deficiency  in  the  bond  account. 

In  regard  to  the  amount  of  defalcation,  Mr.  Ogden  stated  that  in  one  of 
his  conversations  with  Mr.  Swartwout  last  summer,  he  (Mr.  Ogden)  told 
him  that  it  could  not  be  less  thair  $900,000,  but  Mr.  Swartwout  said  he 
did  not  think  it  exceeded  5^600,000. 

In  reply  to  our  inquiry  as  to  what  had  become  of  the  money,  Mr.  Og- 
den said  ihat  he  was  totally  at  a  loss  to  conceive  how  such  a  sum  could 
have  been  exhausted  ;  that  Mr.  Swartwout  had  been  a  large  speculator 
in  stocks  for  several  years,  and  that  he  had  known  his  operations  in  them 
to  amount  to  some  hundred  shares  a  day  ;  that  he  had  been  a  loser  tor  a 
large  sum  by  the  failure  of  the  Josephs,  to  whom  he  knew  of  his  actually 
loaning  ^25,000  a  day  or  two  before  their  failure ;  that  he  had  made  im- 
mense purchases  of  lands  in  Texas  ;  and  that  he  also  had  heavy  interests 
in  the  Cumberland  coal-lands.    It  did  not  appear,  however,  that  Mr.  Og- 


Doc.  No.  13. 


21 


den  could  account  for  an  expenditure  so  large  as  the  ascertained  defalca- 
tion. 

In  rei)ly  to  our  inquiry  as  to  Mr.  Swartwout's  property,  Mr.  Ogden 
stated  his  inability  to  give  a  particular  account  of  it.  He  said  that  the 
funds  in  bank,  known  to  him,  did  not  exceed  $29,000  ;  that  there  was  a 
house  in  this  city :  land  at  Hoboken,  on  which  there  was  an  encumbrance 
of  about  ^550,000,  but  which  he  thought  worth  $100,000  more;  that  there 
was,  besides,  some  land  in  Illinois,  the  Cumberland  property,  and  the 
-property  in  Texas. 

Mr.  Ogden  then  stated  that  he  had  a  full  power  of  attorney  from  Mr. 
Swartwout,  under  which  he  was  desirous  to  act,  as,  under  the  circumstan- 
ces of  the  case,  he  thought  his  duty  required,  and  Mr.  Swartwout  himself 
could  not  object  to.  He  stated  that  probably  Mr.  Swartwout  would  re- 
turn in  the  steam-ship  expected  next  week;  that  he  had  written  urging 
him  to  do  so,  especially  on  his  being  apprized  that  the  sureties  had 
leceived  notice  fr(?m  the  Comptroller  that  the  accounts  had  not  been  ren- 
dered ;  that,  although  he  had  no  direct  assurance  of  his  intention  to  re- 
turn, he  thouglit  it  most  probable  he  would  do  so.  He  assured  us  that, 
in  the  mean  time,  no  measures  should  be  taken  under  his  power  of  attor- 
ney to  interfere  with  the  claims  of  the  United  States ;  and  he  finally  agreed 
to  transfer  to  them,  under  that  instrument,  the  property  of  Mr.  Swart- 
wout, and  offered  to  meet  us  on  the  following  day  for  that  purpose,  at  the 
office  of  the  district  attorney. 

Very  respectfully,  yours, 

J.  N.  BARKER, 
H.  D.  GILPIN. 

Hon.  Levi  Woodbury, 

Secretary  of  Ike  Treasury. 

J   

No.  13. 

New  York,  Noveynher  10,  1S38. 

Sir  :  Since  the  joint  report  of  the  Comptroller  and  myself,  on  the  8th 
instant,  the  investigations  into  the  defalcation  of  Mr.  Swartwout,  and  the 
steps  which  seemed  expedient  in  relation  to  it,  have  been  continued  with- 
out intermission.  They  have  proved  very  laborious,  and  in  no  degree 
tended  to  lessen  the  amount  of  the  deficiency,  or  change  the  character  of 
the  transaction. 

All  the  abstracts,  vouchers,  and  other  documents,  relating  to  the  col- 
lector's account  for  the  first  quarter  of  1S38,  (being  the  last  of  Mr.  Swart- 
wout's term,)  which  had  never  been  furnished,  have  been  now  transmit- 
ted to  the  First  Auditor.  These  documents,  however,  want  the  signature 
of  Mr.  Swartwout,  though  j)repared  by  the  officer  who  transacted  that 
branch  of  his  official  busines.s.  The  cau^e  of  their  being  thus  incomplete 
appears  to  have  been  the  dosire  of  Mr.  Swartwout  that  they  should  not 
be  furnished  to  the  accounting  officers  until  his  retnrn  from  abroad.  By 
that  time,  according  to  the  statements  of  Mr.  Ogden,  he  hoped  to  be  able 
to  make  arrangements  for  the  settlement  of  the  whole  defalcation.  The 
want  of  them,  however,  delayed  the  present  collector  in  the  completion 
-of  his  own  accounts,  as  it  was  necessary  to  include  therein  an  accurate 


22 


Doc.  No.  13. 


statement  oifthe  balances  in  cash  and  uncollected  bonds,  handed  over  by- 
Mr.  Swartwout,  and  that  the  same  should  agree  whh  the  final  accounts 
of  the  latter,  as  rendered  to  the  Treasury  Department.  The  urgent  de- 
mand for  this,  made  by  the  present  collector  upon  the  officer  having 
charge  of  these  accounts,  and  the  difficulty  of  obtaining  it,  first  led  to  the 
suspicions  communicated  by  him  to  the  Department,  whicli  we^-'e  rendered 
more  certain  by  the  subsequent  examinations  he  immediately  instituted. 

Mr.  Underwood  completed,  on  Thursday  evening,  the  examination  of 
the  books  and  documents  at  the  custom-house,  so  far  as  to  enable  him, 
with  the  addition  of  the  information  already  possessed  at  the  Treasury,  to 
state  the  account  of  Mr.  Swartwout  so  as  to  exhibit  truly  the  amount 
due  to  the  United  States.  He  then  jjroceeded  to  Washington  for  the  pur- 
pose of  having  the  account  finally  adjusted  and  passed  by  the  accounting 
officers,  as  the  act  of  Congress  requires,  and  expected  to  return  it  to  me, 
at  this  place,  duly  certified,  by  the  12th  instant.  When  it  is  received,  we 
shall  be  able  to  adopt  the  summary  proceedings  by  distress  warrant,  au- 
thorized by  tlie  act  of  May  15,  1820,  should  the  interests  of  the  United 
States  make  that  course  most  advisable. 

It  appeared  proper,  however,  without  waiting  for  this,  to  take  what- 
ever measures  were  possible  for  the  immediate  security  of  the  United 
States.  On  examining  the  letter  of  attorney  from  Mr.  SAvartwout  to  Mr. 
Ogden,  I  found  that  it  conferred  on  the  latter  the  fullest  agency.  He  was 
entirely  impressed  with  the  propriety  of  adopting  under  it  such  measures 
for  the  security  of  the  United  States  as  were  hi  his  power.  He  has  paid 
over  to  me  the  sum  of  ^30,000  in  cash,  being  the  deposite  in  bank  refer- 
red to  in  the  last  report.  This  sum  I  have  placed  to  the  credit  of  the 
Treasurer  of  the  United  States,  on  special  deposite,  in  the  Bank  of  Arierica ; 
and  herewith  enclosv^  you  duplicate  receipts  of  the  cashier  therefor.  Mr. 
Ogden  has  also  executed,  as  the  attorney  of  Mr.  Swartwout,  three  mort- 
gages of  all  his  property  in  the  States  of  New  York,  New  Jersey,  and 
Maryland.  Tlie  specific  portions  of  property  belonging  to  Mr.  Swartwout 
in  those  States  were  not  all  kno  wn  to  Mr.  Ogden,  but  they  are  described 
as  fully  as  his  information  permitted  ;  and  the  mortgages  embrace,  gen- 
erally, all  Mr.  Swart  wont's  estate.  Neither  Mr.  Price  nor  myself  have 
been  able  to  learn  that  there  is  any  other  property,  real  or  personal,  un- 
less it  be  the  household  furniture.  The  mortgages  have  been  placed  for 
record  in  the  register's  office  of  this  city,  and  of  13ergen  county.  New  Jer- 
sey ;  and  I  have  forwarded  that  embracing  the  property  in  Maryland,  to 
the  district  attorney  there,  with  a  request  to  have  it  recorded  in  the 
proper  office  without  delay.  These  mortgages  mclude  the  house  and  lots 
in  this  city  ;  the  large  and  valuable  meadow  property  at  Hoboken  ;  and 
the  interest  in  the  coal-lands  at  Cumberland.  As  to  their  value,  I  have 
no  means  of  forming  an  opinion,  but  it  is  rated  by  Mr.  Ogden  at  a  very 
large  amoimt. 

The  investigation  into  the  details  of  this  defalcation  is  necessarily  very 
diflicult  and  tedious.  Eight  or  nine  years  have  elapsed  since  it  com- 
menced. The  books  and  accounts  through  which  it  is  to  be  traced  are 
numerous,  as  it  was  carried  on  through  the  various  periods  when  the 
public  moneys  were  collected  and  kept  in  the  branch  bank  of  the  United 
States,  the  selected  deposite  banks,  and  by  the  collector  himself  The  dif- 
ferent classes  of  revenue  received,  which,  as  was  stated  in  our  last  report, 
were  successively  resorted  to  at  difierent  periods,  multiply  the  researches 


Doc.  No.  13. 


into  the  general  accounts,  which  are  of  vast  complexity  and  amount ;  and 
the  false  statements  and  other  entries  in  regard  tothe.se  transactions,  made 
Avith  a  view  to  give  the  appearance  of  correctness  to  tlie  oHicial  returns, 
and  prevent  discovery,  increase  the  present  dilliculty.  From  INIr.  PhilHps, 
the  assistant  cashier  during  Mr.  Swartwout's  oflicial  term,  we  received  a 
verbal  statement,  confirming  that  previously  made  to  us  by  Mr.  Ogden  ; 
and,  in  a  written  communication,  he  has  given  a  general  view  of  the 
course  of  proceeding,  to  which  he  has  offered  to  add  such  a  particular 
account  of  the  details  of  the  transactions  as  he  can  gatber  irom  the  books 
and  accounts.  When  Mr.  Underwood  returns  here,  1  hope  tbat  his 
knowledge  of  such  accounts  and  his  great  industry  and  accuracy  may  en- 
able him  to  trace  out  the  whole  of  this  complicated  proceeding,  step  by 
step,  from  the  beginning  to  the  close. 

I  will  forward  to  you,  as  soon  as  they  can  be  prepared,  copies  of  the 
Avritten  statements  of  Mr.  Ogden  and  Mr.  Phillips ;  of  the  letter  of  attor- 
ney of  Mr.  Swartwout  to  Mr.  Ogden;  and  of  the  three  mortgages  of  Mr. 
Swartwout's  property. 

Very  respectfullv,  vours, 

H.  D.  GILPIN. 

Hon.  Levi  Woodburv, 

Secr^elary  of  the  Treasury. 

No.  14. 

New  York,  November  13,  1S3S. 

Sir  :  Yesterday  I  received  a  duly  certified  transcript  of  the  account  of 
Mr.  Swartwout,  as  finally  stated  by  the  accounting  officers,  showing  a 
balance  due  from  him,  as  late  collector  of  the  revenue  for  the  port  of  New 
York,  of  $1,344,119  65. 

In  pursuance  of  the  provisions  of  the  act  of  15tli  May,  1S20, 1  forth- 
with issued  a  warrant  of  distress  against  the  said  Samuel  Swartwout,  and 
Benjamui  Birdsall,  Charles  L.  Livingston,  and  Mangle  M.  Quackenboss, 
the  sureties  in  the  official  bond  of  Mr.  Swartwout,  wliich  was  forwarded 
from  the  office  of  the  First  Comptroller  of  the  Treasury.  The  warrant  of 
distress,  with  a  copy  of  the  account,  was  delivered  to  the  marshal,  and 
he  proceeded  without  delay  to  make  a  levy  on  the  estate  of  Mr.  Swart- 
wout and  his  sureties  in  this  district. 

In  order  to  perfect  the  lien  in  the  manner  the  act  re(phres,  the  marslial 
has  already  caused  the  levies  he  has  made,  with  the  dates,  to  be  recorded 
in  the  office  of  the  clerk  of  the  district  court  for  this  district,  and  will 
continue  so  to  do  as  additional  property  may  be  ascertained. 

Although  the  parties  are  resident  in  this  district,  yet  as  the  act  of  Con- 
gress contemplates  the  issue  of  ditferent  warrants  where  the  estate  intended 
to  be  taken  and  sold  is  situate  in  ditferent  districts,  I  have  issued  one  to 
the  marshal  of  Maryland,  and  another  to  the  marshal  of  New  Jersey,  and 
I  have  directed  the  most  rigid  scrutiny  to  ascertain  the  property  that  can 
be  levied  on.  The  only  account  of  any  in  either  State  that  I  have  been 
able  to  obtain  is  that  embraced  in  the  two  mortgages  to  the  United  States, 
referred  to  in  my  last  report ;  but  it  is  supposed  there  may  be  other  prop- 
erty or  interests  in  some  coiupanies,  incorporated  or  unincorporated.  At 
all  events,  a  more  full  description  of  that  and  all  other  will  be  obtained 


Doc.  No.  13. 


and  embraced  in  the  return  and  record  of  the  levy,  so  as  to  make  the  se- 
CJirity  of  the  United  States  more  complete  than  under  the  mortgage. 

Under  the  distress  warrant  here,  the  marshal  is  causing  the  most  careful 
search  to  be  made,  for  the  purpose  of  discovering  whether  there  are  any 
moneys  or  stocks  belonging  to  Mr.  Swartwout  of  which  we  have  not 
feeeii  heretofore  hi  formed.  So  far,  it  does  not  appear  that  there  jye  ;  and  the 
general  impression  seems  to  be,  that  he  is  not  possessed  of  any  such  prop- 
erty. It  is  among  the  most  remarkable  circumstances  in  this  case,  that  so 
little  should,  apparently,  remain  out  of  such  a  vast  amomit  of  money. 

The  return  of  Mr.  Swartwout  by  the  steam-ship  is  still  looked  for.  She 
iias  not  yet  arrived,  but  is  hourly  expected. 

In  my  last  report  t  stated  to  you  the  circumstances  which  rendered  it  a 
work  of  extreme  difficulty  and  delay  to  trace  the  details  of  this  long-con- 
liRoed  defalcation.  Since  the  return  of  Mr.  Underwood  yesterday,  and 
ixis  ability  (now  that  the  statement  of  the  account  is  completed)  to  devote 
his  attention  exclusively  to  this  branch  of  the  case,  considerable  progress 
hm  been  made.  The  general  system  by  which  the  money  was  abstracted, 
mid  the  deficiency  concealed,  has  been  already  stated  to  you,  as  derived 
frcm  the  information  of  Mr.  Ogden  and  Mr.  Phillips,  confirmed  by  the 
examinations  of  the  Comptroller  and  myself.  I  now,  however,  feel  satis- 
fied that  we  shall  be  able  to  trace  out  the  whole  proceedings,  so  as  to 
sliow  exactly  the  times,  amounts,  and  modes,  in  which  the  various  sums 
®f  money  were  respectively  taken. 

Very  respectfully,  yours, 

H.  D.  GILPIN. 
Hon.  Levi  Woodbury,  Secretary  of  the  Tt^easury. 


No.  15. 

New  York,  November  15,  183S. 

Sir  :  We  have  completed,  with  the  aid  of  Mr.  Underwood,  the  exami- 
nation of  the  records  of  the  custom-house  at  this  place.  From  them,  with 
the  information  derived  from  Mr.  PhilHps,  the  assistant  cashier,  we  have 
ascertained,  as  we  believe  correctly,  the  sums  withdrawn  by  Mr.  Swart- 
wout from  tlie  public  moneys  under  his  charge,  during  each  successive 
^aarter  of  his  official  term,  and  never  replaced.  A  summary  statement, 
exhibiting  this  in  detail,  has  been  drawn  out  by  Mr.  Underwood,  and  is 
amo'ng  the  documents  transmitted  to  you  herewith. 

The  amount,  as  settled  at  the  Treasury  on  the  10th  instant,  exhibits  a 
fefemce  due  from  Mr.  Swartwout,  exclusive  of  interest,  of  ^1,344,1 19  65. 
It  is  supposed  that  a  further  adjustment  of  his  accounts,  and  the  produc- 
tk»ii  of  the  formal  and  necessary  vouchers  for  sums  for  whicli  he  may  be 
eufitled  to  credit,  will  authorize  a  further  allowance  of  ^148,413  06.  This 
wilf  make  the  sum  with  which  he  is  chargeable  Si, 225,705  69,  exclusive 
of  interest.  This  is  the  amount  that  he  appears  to  have  withdrawn  and 
Bever  replaced. 

According  to  the  statements  of  Mr.  Ogden  and  Mr.  Phillips,  heretofore 
mentioned  to  you,  and  subsequently  confirmed  by  them  in  writing  as  well 
as  verbally,  the  use  of  the  public  money  connnenced  as  early  as  the  close 
©f  1829,  or  the  beginning  of  1830;  the  practice  being  to  transfer  at  the 
commencement  of  the  week,  to  the  Treasurer  of  the  United  States,  no  more 
tbaii  the  amount  received  previous  to  Saturday  morning ;  and  thus  to  re- 
pSaiDe  successively  from  the  subsequent  receipts  the  sums  withdrawn,  so 


Doc.  No.  13. 


26 


that  the  deficiency  might  not  appear.  Though  the  sums  thus  replaced? 
after  they  were  taken,  can  form  no  part  of  tiie  halance  now  cliarged 
against- Mr.  Swartwovit,  which  consists  only  of  sums  never  returned,  yet 
we  endeavored  to  obtain  from  My.  Piiilhps  the  items  of  this  sort  from  the 
commencement.  We  were  miable  to  do  so.  The  original  check-book  of 
Mr.  Swart wout  from  Jmie,  1830,  to  December,  1831,  through  which,  per- 
haps, they  might  have  been  traced,  was  not,  after  dihgent  search,  to  be 
fomid;  and  although  Mr.  Phillips  commenced,  as  he  stated,  in  the  year 
1834,  when  the  deficit  began  to  be  large,  to  make  a  memorandum  ])y 
which  he  can  now  designate  the  sums  withdrawn,  subsequent  to  that 
period,  by  Mr.  Swartwout,  from  the  cash  fund  for  his  own  use,  yet  he 
declared  his  inability  to  do  so  any  earUer.  The  evidence,  therefore,  in  re- 
gard to  the  moneys  that  were  withdrawn  and  replaced,  is  found  in  the 
verbaf  communications  made  to  us  by  Mr.  Ogden  and  Mr.  Phillips,  which 
were  given  in  our  previous  reports  to  you,  and  in  their  letters  and  written 
statements,  of  which  copies  will  be  found  among  the  documents  trans- 
mitted to  you  herewitii. 

We  have  ascertained  that  the  sum  of  ^1,225,705  69,  taken  by  Mr. 
Swartwout  and  not  replaced,  increased  gradually,  from  the  first  quarter 
of  1830,  to  the  end  of  the  first  quarter  of  1838,  when  his  official  term  ex- 
pired, and  that  it  was  drawn  from  various  funds. 

The  deficit  of  Mr.  Swartwout,  at  the  end  of  each  successive  year,  was 
as  follows : 

On  the  31st  December,  1830      ...  -        $622  34 

On  the  31st  December^  1831       -  .  .  .        1,168  87 

On  the  31st  December,  1832       .  -  .  -      30,801  33 

On  the  31st  December,  1833      -  .  .  -      35,298  54 

On  the  31st  December,  1834      >  .  ,  -      50,370  04 

On  the  31st  December,  1835  ....  137,061  69 
On  the  31st  December,  1836      -  .  -  .     336,718  69 


The  '^tonnage  duti/'^  is  the  first  fund  in  which  the  deficit  exists.  It 
amounts  in  the  aggregate  to  $2,211  39.  Of  this,  there  occurred  in  the 
year  1830,^622  34  in  the  year  1831,  ^546  33;  in  the  year  1833,  ^823  17; 
m  the  year  1835,  ^279  35.  None  of  these  sums  are  found  to  be  debited 
m  the  cash  account  of  Mr.  Swartwout.  In  the  year  1836,  however,  diere 
is  a  debit  to  that  account  of  ^^488  15,  for  correction  of  errors,  leaving  the 
whole  amount  of  tonnage  duty  received  and  unaccounted  for  ^1,783  24.  It 
may  be  that  this  deficit  has  arisen  from  errors  which  have  crept  into  the 
account  during  the  five  years  through  wiiich  it  extends.  The  amount  is 
so  small  as  to  give  color  to  this  supposition. 

The  '•^forfeitures  and  penalties^'*  belonging  to  the  United  States  con- 
stitute the  second  fund  in  which  there  is  a  deficit.  It  amounts  in  the  ag- 
gregate to  ^'39,823  12. 

Of  this,  there  occurred — 
In  the  year  1832,  the  sum  of  -  -  -  -  ^29,632  46 

In  the  year  1833,  the  sum  of  -  -  -  -      3,674  04 

In  the  year  1834,  the  sum  of  -  -  -  -      1,173  09 

In  the  year  1835,  the  sum  of  -  -  -  -      5,343  53 


-  1,016,955  32 

-  1,225,705  69 


On  the  28th  March,  1838 


639,823  12 


26 


Doc.  No.  13. 


By  the  provisions  of  the  89th  section  of  the  act  of  2d  March,  1799,  the 
collector  is  to  receive  from  the  court  all  sums  received  on  account  of  fines, 
penalties,  and  forfeitures,  for  a  breach  of  the  revenue  laws,  and  lie  is  to 
account  for  them  quarterly  to  the  Treasury.  The  sum  above  stated  be- 
longed to  the  United  States,  as  their  portion  of  various  penalties  and  for- 
feitures, and  was  received  by  Mr.  Swartwout  under  the  abov^  provision. 
It  was  not,  however,  debited  in  his  own  cash  account;  and  though  admit- 
ted in  his  accounts  rendered  to  the  Treasury,  it  has  never  been  paid  over. 

Three  Treasury  warrants,  amounting  in  the  aggregate  to  ^39,240  05, 
were  received  by  Mr.  Swartwout  during  the  years  1834  and  1835.  They 
were  for  the  following  sums,  respectively  : 

1834,  August  23,  No.  9677  -     '     -  -  -    ^7,637  21 

1835,  May  2,  No.  837  -  -  .  -  >  21,895  15 
1835,  June  22,  No.  993    -          -           -          -  -      9,707  69 


g39,240  05 


Mr.  Swartwout  received  these  warrants  under  the  authority  of  the  2d 
section  of  the  act  of  27th  June,  1834,  to  make  up  an  alleged  deficiency  in 
the  fees  and  emoluments  of  his  office  to  meet  the  compensation  due  to  his 
clerks.    Their  receipt  appears  by  his  books,  but  the  proceeds  have  never 
been  debited  in  his  cash  account,  and  their  whole  amount  still  remains 
entirely  unaccounted  for. 

Cash  was  withdrawn  for  the  alleged  purpose  of  paying  the  expenses  of 
the  office,  beyond  the  actual  amount  of  these  expenses,  as  exhibited  by 
Mr.  Swartwout^s  own  accounts  and  vouchers.    The  aggregate  of  this 
excess  is  ^60,291  42.    The  application  of  this  fund  commenced  in  the 
third  quarter  of  1835,  and  extended  down  to  the  last  quarter  of  his  official 
term.    It  is  thus  distributed  through  the  several  years  : 

In  1835  the  excess  of  cash  withdrawn  was  -  -    ^6,368  25 

In  1836  it  was      ------     30,788  29 

In  1837  it  was  23,134  88 


$60,291  42 


A  single  item,  under  the  name  of  "  cash  retained  for  refunding  mer- 
chants,^^ appears  in  the  first  quarter  of  1836.  It  amounts  to  ^80,769  53. 
The  explanation  given  of  this  item  by  the  auditor  of  the  custom-house  is, 
that  there  were  various  importers  who  were  entitled  to  the  extension  af- 
forded by  the  act  of  Congress  to  those  who  had  suffered  by  the  great  fire 
in  the  winter  of  1835-6,  but  who  had  actually  paid  their  bonds.  This 
sum  Mr.  Swartwout  withdrew  from  the  cash  fund,  in  order,  as  was  alleged, 
to  refund  to  these  importers  the  amount  of  their  bonds  so  paid,  and  to  give 
them  the  benefits  of  the  extension.  It  never  was,  however,  applied  to 
that  purpose,  or  restored  to  the  debit  of  cash.  It  still  remains  unaccounted 
for. 

It  will  thus  be  seen  that  the  sums  withdrawn  from  these  five  funds^ 
viz  :  tonnage  duties,  forfeitures.  Treasury  warrants,  office  expenses,  and 
cash  to  be  refunded  to  merchants,  amounted  altogether  to  $221,907  36. 
All  these  were  funds  that  ought,  immediately  on  their  receipt,  to  have 
been  placed  in  the  Treasury  of  the  United  States,  or  appropriated  to  the 
specific  purposes  for  which  they  came  into  the  collector's  hands. 


Doc.  No.  13. 


37 


The  next  fund  in  which  wc  trace  the  deficit  is  much  larger  in  amount 
than  either  of  the  preceding  :  it  consists  of  cash  received  hy  the  collector, 
but  which,  according  to  the  usage  of  the  custom-house,  that  otiicer  has 
been  in  the  habit  of  retaining  in  his  own  hands  under  the  designation  of 
'•'protests"  and  " deposites  for  unascertained  duties,"  instead  of  paying 
it  into  tlie  Treasury.  Tlie  former  consists  of  sums  supposed  to  be  neces- 
sary to  pay  any  amount  of  damages  that  may  be  recovered  after  suit,  by 
an  importer,  from  the  collector,  on  account  of  his  having  charged  a  rate  of 
duty  higher  than  that  which  is  authorized  by  kiAV,  and  where,  at  the 
time  of  paying  the  duty,  the  importer  has  filed  with  the  collector  a  pro- 
test" against  the  duty  charged.  The  latter  consists  of  sums  deposited  by 
the  importer  at  the  time  of  making  his  entry,  in  cases  where  the  necessary 
calculations  and  examinations  to  ascertain  the  exact  amount  of  duty  re- 
quire considerable  time  ;  and  the  deposite  remains  in  the  hands  of  the 
collector  until  it  is  so  ascertained,  when  the  proper  amount  of  duty  is  paid 
b\^  him  into  the  Treasury,  and  the  balance  returned  to  the  ini})orter.  It  is 
evident  that  these  funds  must,  from  their  nature,  constantly  leave  in  the 
hands  of  the  collector  a  very  large  sum,  the  amount  received  or  retained 
by  him  always  supplying  whatever  may  be  withdrawn  to  meet  the  ne- 
cessary payments  either  of  protests  or  ascertained  duties. 

When  Mr.  Swartwout's  term  expired,  on  the  28th  March,  1838,  it 
appears,  by  his  own  account,  that  he  was  chargeable  with  ^201,096  40 
of  cash  retained  to  meet  ''protests,"  and  with  $164,010  60  of  cash  ''de- 
posited with  him  to  meet  unascertained  duties."  The  only  portion  of 
this  which  he  paid  over  to  his  successor  was  $8,229  94  to  meet  "pro- 
tests ;"  leaving  the  amount  of  that  fund  retained  by  him,  $192,866  46.  In 
the  "  deposites  to  meet  unascertained  duties,''  Mr.  Underwood  notes  a 
small  error  of  $166  44,  making  it,  in  fact,  $164,177  04,  and  thus  exhib- 
iting the  whole  amount  of  cash  retained  out  of  these  two  funds  of  *' pro- 
tests" and  "deposites"  $357,043  50.  None  of  this  is  now  to  be  found 
in  any  bank  deposite  to  the  credit  of  the  late  collector,  nor  has  any  pro- 
vision been  made  for  it.  The  whole  appears  to  have  l3een  appropriated 
by  him,  from  time  to  time,  to  his  private  use.  We  endeavored  to  ascer- 
tain exactly  the  amounts  of  cash  which  had  been  successively  withdrawn,, 
so  as  to  make  up  the  whole  of  these  funds.  Mr.  Phillips,  the  assistant 
cashier,  who  kept  the  check-books,  from  which  only  this  can  be  traced, 
has  given  us  a  statement  of  such  of  the  sums  thus  drawn  out  by  Mr. 
Swartwout  for  his  })rivate  use  as  he  was  able  to  obtain  from  the  old  check- 
books in  the  office  and  his  own  memorandums.  It  embraces  only  the 
interval  between  November,  1834,  and  June,  1837,  and  amounts  in  the 
aggregate  to  $193,602  20.  Of  this  sum,  the  cash  noted  by  Mr.  Phillips 
as  being  withdrawn,  was — 

In  the  year  1834,    -  -  -  -       $6,261  20 

1835,  -  -  -  -        43,700  00 

1836,  .  -  -  -        97,841  00 
''          1837,     -           .           -  -        45,800  00 


$193,602  20 


In  the  earlier  period  of  these  transactions,  (that  is,  from  1829  until  the 
close  of  1834,)  Mr.  Phillips  was  not  in  the  habit  of  noting  the  checks  thus 
used  by  Mr.  Swartwout,  a  id  he  states  that,  from  this  circumstance,  and 
from  the  loss  of  the  check-book  of  1830  and  1831,  (to  which  we  have  ad- 


28 


Doc.  No.  13. 


verted,)  ho  is  unable  to  trace  out  the  particular  items  which  constitute  the 
residue  of  the  cash  thus  withdrawn.  The  statement  of  Mr.  Phillips,  giv- 
ing the  amount  of  each  check  so  drawn,  will  be  found  among  the  docu- 
ments transmitted  to  you  herewith. 

It  may  be  proper  here  to  add  a  remark  in  regard  to  the  fund  alleged  to 
be  retained  to  meet  "  protests."  No  such  fund,  as  we  have  observed,  ex- 
ists in  fact ;  it  has  been  entirely  used  and  absorbed.  But,  hi  addition  to 
this,  we  were  informed  by  the  present  collector  that  such  is  the  situation 
in  which  the  papers  and  documents  connected  with  this  business  have 
been  left,  that  it  is  quite  impossible  for  him  to  present  any  thing  like  an 
estimate  of  the  smn  that  may  be  required  to  meet  the  protests,  should  any 
damages  be  ultimately  recovered.  On  an  application  from  the  Treasury 
^Department  to  the  district  attorney,  made  some  time  since,  he  gave  the 
same  reply,  accompanied  with  the  fact  that  the  whole  amount  of  packages 
of  goods  on  which  the  duties  had  been  protested,  and  which  then  formed 
{he  subject  of  suit,  was  but  six  hundred  and  sixty. 

It  is  also  proper  to  refer  to  the  payment  made  by  Mr.  Ogden,of  ^30,000, 
to  the  Solicitor  of  the  Treasury,  as  being  a  deduction  to  be  made  from  the 
amount  due  from  Mr.  Swartwout.  It  was  not,  however,  a  sum  standing 
in  the  name  of  the  latter  as  collector,  or  forming  any  portion  of  either  of 
these  funds  ;  it  was  money  in  the  possession  of  INIr.  Ogden,  but  admhted 
by  him  to  have  been  received  from  Mr.  Swartwout,  and  which  he  volun- 
tarily paid  over  to  the  United  States. 

The  remaining  fund,  the  deficiency  in  vvhich  makes  up  the  whole  debt 
of  Mr.  Swartwout,  is  the  bond  account.  By  Mr.  Swartwout's  returns  to 
the  Treasury  Department,  it  appears  that  when  his  term  of  office  expired 
he  was  chargeable  with  ^8,994,666  59  of  bonds  for  duties  not  paid  into 
the  Treasury.  Of  these,  he  transferred  to  his  successor,  the  present 
collector,  ^6,045,386  13,  constituting  the  portion  of  these  bonds  not  yet 
<iue,  or  unpaid.  He  also  accounted  for  a  farther  portion,  amounting  to 
^2,302,525  63,  as  having  been  sent  to  the  district  attorney  for  suit.  This 
leaves  the  sum  of  ^646,754  83,  being  the  aggregate  of  the  deficit  in  Mr. 
Swartwout's  bond  account.  On  examination,  we  ascertained  that  of  this 
aggregate  the  amounts  that  became  due  were  as  follows : 
In  the  year  1837,  the  sum  of         -  -  -  -  §611,299  93 

And  in  the  first  quarter  of  1838     -  -  -  -        2,504  28 


Making  together    ------     613,804  21 

Of  the  remaining  sum  of   -  -  -  -  -      32,950  62 

which  is  necessary  to  make  up  the  -  -  -  ^646,754  83 

we  were  unable  to  ascertain  the  particulars.  It  may  consist  of  bonds  not 
accounted  for  at  earlier  periods ;  and  though  it  may  ultimately  be  traced 
out,  this  cannot  be  done  without  a  tiiorough  examination  of  the  bond 
account,  from  the  commencement  of  Mr.  Swartwout's  term. 

It  will  be  seen  that  this  deficit  in  the  bond  account  first  occurs  in  the 
year  1837.  Shortly  after  its  commencement,  Mr.  PhilHps,  the  assistant 
cashier,  kept  a  list  for  his  own  satisfaction  (as  he  stated)  of  a  large  num- 
ber of  these  bonds,  which  had  been  paid,  and  the  money  received  by 
Mr.  Swartwout.  It  amounts  altogether  to  ^§597,33 1  63.  When  the  bond 
account  came  to  be  finally  adjusted,  in  the  summer  of  1838,  by  Mr.  Flem- 
ing, the  auditor  of  the  custom-house  during  the  latter  part  of  Mr.  Swart- 


Doc.  No.  13. 


29 


woiU's  .term,  he  received  from  Mr.  Phillips  tlie  original  list  thus  made  out 
and  kept,  and  found  it  to  agree,  as  far  eis  it  went,  with  the  deficiency  in 
the  bonds  which  he  had  ascertained  liimself,  and  to  which  he  had  called 
Mr.  Swartwout's  attention.  It  fell  short,  however,  of  the  whole  amount 
of  the  deficiency  in  the  bond  account  of  the  year  18.S7,  and  the  first  (puir- 
ter  of  1838,  by  v^l(J,472  58  ;  but  the  particulars  of  this  latter  sum  Mr. 
Flemhig  obtained,  so  as  to  make  the  whole  amount  of  the  bond  account 
chargeable  to  Mr.  Swartwout  during  that  period,  ^613,804  21,  as  before 
stated.  An  explanatory  communication  of  Mr.  Fleming,  relative  to  the 
"bond  account,  together  with  the  list  made  by  Mr.  Phillips,  will  be  Ibimd 
among  the  documents  transmitted  to  you. 

It  will  thus  be  seen  that  the  deficit  of  Mr.  Swartwout  exists  in  the  fol- 
lowing ditlerent  funds  : 

Tonnage  diUies      ------      ^gl,78.3  24 

Forfeitures  -  -  -  -  -  -.     39,823  12 

Treasury  warrants  -----      39,240  05 

Office  expenses      ------       ()0,291  42 

Cash  to  be  refunded  to  merchants  -  -  -  -      SO,7()9  53 

Cash  to  meet  "  protests"     -----     192,866  46 

Cash  deposited  to  meet  unascertained  duties         -  -     164,177  04 

Bond  account        ------     646,754  83 


Si, 225,705  69 


The  length  and  laborious  nature  of  this  investigation,  addi  d  to  the  steps 
which  have  been  necessary  to  secure  for  the  United  Statesj  as  far  as  could 
be  done,  the  property  of  Mr.  Swartwout  and  his  sureties,  has  left  us  but 
little  opportunity  to  offer  for  your  consideration  any  suggestions  as  to  the 
best  mode  of  pft-eventing  for  the  future  similar  defalcations.  Such  sugges- 
tions, too,  must  mainly  depend  upon  the  general  plan  that  it  may  be 
deemed  expedient  to  adopt,  and  will  essentially  vary,  as  that  may  be 
the  formation  of  a  new  system  for  the  collection  and  safe-keeping  of  the 
revenue  derived  from  customs,  or  the  mere  substitution  of  certain  changes 
in  that  which  at  present  exists. 

It  will,  however,  be  perceived  at  once,  from  the  facts  communicated, 
that  the  success  which  has  attended  the  present  defalcation,  and  its  long- 
concsalment,  may  be  attributed  in  a  considerable  degree  to  defects  inci- 
dent to  the  present  system.  These  defects  are,  mainly,  that  the  same 
officer  (the  collector)  ascertains  the  sums  due  to  the  Government  for 
duties,  reports  them  himself  to  the  Treasury,  collects  the  money  for  them, 
reports  the  sums  collected,  and  makes  and  reports  all  the  expenditures 
charged  upon  them  before  they  go  into  the  Treasury ;  that  large  sums  of 
public  money  are  retained  for  long  periods  by  the  collector,  as  funds  under 
his  exclusive  control ;  and  that  there  are  no  inspections,  regular  or  occa- 
sional, into  the  books  and  proceedings  of  the  several  custom-liouses,  now 
directed  by  law. 

These  defects  readily  suggest  the  following  remedies  : 
1.  That  the  system  for  the  collection  of  revenue  from  customs  should 
resemble  that  adopted  in  regard  to  the  revemie  from  lands  ;  that  the 
officer  who  ascertains  the  amount  due  to  the  Government,  admits  vessels 
to  entry,  and  performs  the  various  functions  connected  with  those  parts 


30 


Doc.  No.  13. 


of  a  collector's  duty,  should  be  distinct  from,  and  independent  of,  the  offi- 
cer who  receives  and  is  accountable  for  the  mone^^s  accruing  on  those 
duties.  Each  making  his  separate  reports,  and  held  to  a  separate  respon- 
sibility, would  prove  a  complete  check  upon  the  other,  and  lead  to  an 
immediate  detection  of  error,  neglect,  or  defalcation. 

2.  That  all  sums  of  money  should  be  paid  into  the  Treasu^^y ;  that  no 
officer  should  be  permitted  to  retain  funds,  under  any  pretext,  or  make 
payments,  except  on  estimates  previously  made  to  the  Treasury,  or  on 
accounts  properly  submitted  and  examined.  There  would  be  no  difiiculty 
in  so  arranging  this  plan  as  to  give  quite  as  much  facility  as  exists  at 
present  in  the  ])ayment  of  debentures,  and  all  other  charges  now  deducted 
from  the  accruing  revenue,  while  it  would  obviate  the  disadvantages  that 
are  inseparable  from  the  present  mode. 

3.  That  actual  inspections  by  competent  officers  from  tlie  Treasury  De- 
partment should  be  made  from  time  to  time,  at  every  principal  custom- 
house. Had  such  inspections  been  made  at  New  York,  this  defalcation 
covdd  have  been  easily  detected  before  it  had  long  existed,  or  reached  any 
very  considerable  amount. 

4.  That  the  use  of  the  public  money  by  any  officer  intrusted  with  its 
collection,  safe-keeping,  or  disbursement,  should  be  made  a  criminal  offence, 
severeb/  punishable. 

We  are,  very  respectfullv,  vours, 

H.  D.  GILPIN, 
,T.  N.  BARKER. 
Hon.  Levi  Woodbury,  Secr^etary  of  the  Treasury. 


New  YoiiK,  November  16,  I83S. 
Sir  :  The  steam-vessel  arrived  yesterday  from  England.  Mr.  Swart- 
wout  did  not  come,  as  was  expected ;  but,  in  letters  written  to  his  friends 
in  this  city  on  the  subject  of  his  defalcation,  he  admits  the  existence  of  a 
large  deficit.  He  declares  its  extent,  however,  to  be  far  less  in  amount 
than  had  been  stated ;  strongly  expresses  his  belief  of  being  able  to  pay 
the  whole  of  h ;  and  urges  his  friends  to  visit  Wasliington  and  explain 
this,  with  his  prospects  of  raising  money  in  England,  to  tlie  Treasury  De- 
partment. 

It  appears  from  these  letters  that  he  was  engaged  in  negotiations  for 
selling  the  coal  and  iron  land  near  Cumberland,  or  for  raising  a  large  sum 
of  money  thereon.  No  definite  contract  seems  to  have  been  made ;  but 
an  agent  was  to  be  sent  to  the  United  States  for  the  purpose  of  making 
examinations  on  behalf  of  the  London  capitalists,  and,  if  his  report  proved 
satisfactory,  Mr.  Swartwout  expected  to  complete  an  arrangement  by 
which  he  would  obtain  a  sum  of  money  sufficient  to  pay  the  amount  of 
the  debt  believed  by  him  to  be  due  to  the  United  States. 

Mr.  Swartwout  refers  in  his  letters  particularly  to  Mr.  Howell  and  Mr. 
Young,  as  persons  interested  with  him  in  this  property.  I  saw  and  con- 
versed with  them  after  they  had  seen  one  of  the  letters  referred  to.  The 
information  I  obtained  was  very  indefinite,  both  as  to  the  extent  of  Mr. 
Swartwout's  interest,  and  the  actual  value  of  the  property.  It  consists  of 
a  tract  of  about  three  thousand  acres,  called  Mount  Savage,  or  the  How- 
ell estate,  in  Allegany  county,  Maryland.    Mr.  Young,  who  is  well  ac- 


Doc.  No.  13. 


31 


quainted  with  iron-works,  considers  it  extremely  rich  in  iron  and  coal ; 
and  that  if  large  works  were  erected  upon  it,  and  the  Chesapeake  and 
Ohio  canal  completed,  a  very  profitable  business  miglit  be  carried  on. 
No  improvements  of  this  nature  have  yet  been  made.  Mr.  Howell  could 
not  inform  me  of  the  actual  sum  paid  for  the  property,  but  I  understood 
that  it  did  not  exceed  thirty  or  forty  thousand  dollars.  Neither  could  1 
learn  what  portion  of  this  sum,  if  any,  had  been  advanced  by  Mr.,Swart- 
wout,  or  what  his  real  interest  in  the  property  was.  I  Avas,  indeed,  left 
in  uncertainty  whether  his  interest  was  absolute  or  merely  contingent. 
His  own  letters  treat  it  very  ambiguously;  in  one  place  calling  it  a  fourth 
part,  and  in  another  a  moiety.  Mr.  Howell,  remarking  on  a  suggestion 
in  the  letter  referred  to,  that  a  sum  of  £100,000,  which,  it  was  expected, 
would  be  got  within  a  year,  might  be  appropriated  to  pay  the  debt  to  the 
United  States,  observed  that  this  certainly  could  not  be  done,  as  the  object 
in  raising  funds  in  London  was  to  form  a  capital  for  the  construction  ol' 
works;  that,  at  present,  the  property  was  unproductive;  that  the  large 
value  at  which  it  was  estimated  depended  on  the  erection  of  an  establish- 
ment there,  which  could  carry  on  the  manufacture  of  iron  to  the  full  ex- 
tent justified  by  the  richness  of  the  mineral  productions;  and  that  the  funds 
to  be  raised  must  be  first  exclusively  applied  to  these  purposes. 

Mr.  Howell  stated  that  the  agent  of  the  London  capitalists  was  expected 
to  sail  for  the  United  States  on  the  1st  of  November,  and  expressed  his 
apprehension  that  the  knowledge  of  Mr.  Swartwout's  defalcations,  and 
the  steps  taken  to  secure  his  interest,  and  transfer  it  to  the  United  States, 
might  interfere  with  the  agent's  making  a  satisfactory  report.  I  informed 
hini  that  this  could  not  justly  be  the  case.  The  arrangement,  as  stated  by 
Mr.  Swartwout,  depended  on  the  fact  as  to  the  value  of  the  property  and 
the  advantages  it  would  ofler  for  the  investment  of  capital ;  and  the  erec- 
tion of  so  large  and  expensive  an  establishment  as  that  which  was  con- 
templated, the  transfer  of  Mr.  Swartwout's  interest  to  the  United  States, 
and  their  substitution  as  owners  of  the  land,  could  not  interfere  with  this. 
I  further  stated  that  it  would  be  desirable,  on  the  arrival  of  the  agent,  that 
information  should  be  given  to  the  Treasury  Department;  and  that  there 
would  be  every  disposition  to  co-operate  with  the  other  owners  to  obtain 
the  best  terms  for  the  property,  so  far  as  might  be  authorized  by  law,  and 
the  interests  of  the  United  States  justified. 

Very  respectfully,  vours, 

H.  D.  GILPIN, 
Solicitor  of  the  Treasury. 

Hon.  Levi  Woodbury, 

Secretary  of  the  Treasury. 


Documents  relative  to  the  defalcation  of  Samuel  Swartwout,  late  col- 
lector at  New  York,  transmitted  to  the  Secretary  of  the  Treasury, 
and  referred  to  in  the  reports  of  the  Solicitor  and  First  Comptroller 
of  the  Treasury. 

1.  Account  of  Samuel  Swartwout  adjusted  at  the  Treasury,  31st  De- 
cember, 1S37. 

2.  Account  of  Samuel  Swartwout  adjusted  at  the  Treasury,  10th  No- 
vember, 1838. 


32 


Doc.  No.  13. 


3.  Statement  made  by  Mr.  Underwood  from  the  records  of  the  custom- 
house at  New  York,  and  from  the  statement  of  the  assistant  cashier,  so 
as  to  exhibit  in  each  successive  quarter  the  sums  withdrawn  from  the 
public  moneys  during  Samuel  Swartwout's  official  term. 

4.  Statement  recapitulating-  the  amounts  withdrawn  from  tonnage  du- 
ties, forfeitures,  office  expenses,  and  other  funds,  by  Samuel -8 wartwout. 

5.  Statement  of  Henry  Ogden,  cashier  of  the  custom-house  at  New 
York,  relative  to  the  doralcation  of  Mr.  Swartwout,  dated  Sth  November, 
1S38. 

6.  Statement  of  Jos'iua  Phillips,  assistant  casiiier,  on  tlie  same  subject, 
dated  9th  November,  1S38. 

7.  Statement  of  J.  Phillips  as  to  the  mode  of  transacting  the  bond  and 
cash  business  at  the  custom-house  in  Nev/  York,  dated  12th  November, 
1838. 

S.  Statement  of  J.  A.  Fleming,  the  auditor  of  the  custom-house  in 
New  York,  relative  to  the  deficit  in  Samuel  Swart  wont's  bond  account, 
dated  Idth  November,  1838. 

9.  Statements  of  J.  Phillips  of  the  sums  drawn  by  checks  by  Samuel 
Svvartwout  from  the  public  moneys  between  the  20th  November,  1834, 
and  23d  June,  1837. 

10.  List  kept  by  J.  PhilUps  of  bonds  paid  and  the  money  received  by 
Mr.  Swartwout  during  the  years  1837  and  1838. 

11.  Letter  from  J.  A.  Fleimng,  dated  17th  November,  enclosing  a 
recapitulation  of  the  amount  of  bonds  exhibited  in  J.  Phillips's  list. 

12.  Recapitulation  of  amount  of  bonds  noted  by  J.  PhilUps. 

13.  Letter  of  attorney  from  Sanuiel  Swartwout  to  Henry  Ogden, 
dated  4th  August,  1838. 

14.  Mortgage  from  Samuel  Swartwout,  by  Ins  attorney,  Henry  Ogden, 
to  the  United  States,  of  property  in  New  York,  dated  10th  November, 
1838. 

15.  Mortgage  from  tlie  same,  of  property  in  New  Jersey,  dated  10th 
November,  1838. 

16.  Mortgage  from  the  same,  of  property  in  Maryland,  dated  10th  No- 
vember, 1838.  ' 

17.  Letter  from  SoUcitor  of  Treasury  to  district  attorney  of  Maryland, 
enclosing  mortgage,  dated  10th  November,  1838. 

18.  Distress  warrant  issued  by  Solicitor  of  the  Treasury  in  the  case  of 
Samuel  Swartwout,  dated  12th  November,  1838. 

19.  Letter  from  Solicitor  of  the  Treasury  to  the  district  attorney  of 
New  York,  enclosing  distress  warrant,  dated  12th  November,  1838. 

20.  Letter  from  Solicitor  of  Treasury  to  district  attorney  of  New  Jersey, 
enclosing  distress  warrant,  dated  13th  November,  1838. 

21.  Letter  from  Solicitor  of  Treasury  to  district  attorney  of  Maryland, 
enclosing  distress  warrant,  dated  13th  November,  1838. 

22.  Letter  from  Solicitor  of  Treasury  to  district  attorney  of  New  York, 
relative  to  levy  on  property  of  Samuel  Swartwout  and  his  sureties,  dated 
14th  November,  1838. 

23.  Letter  from  Solicitor  of  Treasury  to  district  attorney  of  Maryland, 
relative  to  interest  of  Samuel  Swartwout  in  incorporated  companies  in 
Maryland,  dated  15th  November,  1838. 

24.  Letter  from  Solicitor  of  Treasury  to  district  attorney  of  Maryland, 
relative  to  real  estate  of  Samuel  Swartwout,  near  Cumberland. 


Doc.  No.  1.3. 


33 


(No.  1.) 

No.  554.  Treasurv  Department, 

First  Auditor's  Office,  May  26,  1838. 

I  have  examined  and  adjusted  the  accounts  of  Samuel  Swartwout,  late 
collector  of  the  customs  for  the  district  of  New  York,  in  the  State  of  New- 
York,  commencing  October  1,  and  ending  December  31,  1837,  and  find 
that  he  is  chargeable  with  the  folio wmg  sums,  viz: 
To  balance  of  his  account,  ending  30th  September,  1837, 

per  report  No.  339  -  .  .  .  $10,227,224  10 

duties  on  merchandise  to  31st  Decem- 
ber, 1837  -  -  -  ^&1,121,292  29 
duties  on  merchandise  unclaimed     -  1,218  37 


  1,122,510  66 

duties  on  tonnage    -  -  -  -  -  925  76 

light-money  received  -  -  -  -  47150 

interest  received  on  bonds    -  -        12,798  25 

interest  received  on  woollens  -  2,815  03 


 15,613  28 

United  States  moiety  of  fines,  penal- 
ties, &c.    -  -  -  -  -  -  100  55 

nett  proceeds  of  unclaimed  merchan- 
dise sold  ------  2,060  14 

marine  hospital  money  collected      -  175  00 

deduct  commission  at  i  of  1  percent.  29 


174  71 


amount  of  the  following  warrants  on  the  Treasurer: 
No.  6SS0,  dated  October  30,  1837  -  ■geOjOOO  00 
No.  6931,  dpated  Nov.  6,  1837        -  5,000  00 

No.  7032,  dated  Nov.  25,  1837  -  40,000  00 
No.  7162,  dated  Dec.  14,  1837       -  5,000  00 

No.  7194,  dated  Dec.  18,  IS37       -        60,000  00 


170,000  00 

gl  1,539,080  70 

I  also  find  tliat  he  is  enthled  to  the  following  credits,  viz  : 

By  payments  to  inspectors  to  31st  December,"^  1837,  -          $80,583  63 
contingent  expenses,  including  $2^2  67,  suspended  in 
last  quarter,  now  admitted  by  direction  of  the 

Comptroller          -          -      '    -          -          -           4,377  12 

debentures  paid        .          .          -          .          -        202,537  73 

drawback  oh  domestic  refined  sugar            -          -           2,161  20 

drawback  on  domestic  distilled  spirits           -          -              535  24 

bounty  paid  on  pickled  fish   -          -          -          -             273  80 

disbursements  for  revenue  cutters     -          -          -           6,613  02 

disbursementsTor  revenue  boats        _          -          -           2,356  74 

disbursements  in  relation  to  appraisements    -          -         17,562  44 

store  account            _          .          .          .          ,           4,297  18 

duties  refunded  on  wines      .         -         -         -            886  89 


34                          Doc.  No.  13. 

By  allowances  to  fishing  vessels  -  -          .            ^704  00 

costs  of  suits  -  -  -  -  _  5,183  37 
three  months'  salary  to  the  following  officers,  viz  : 

assistant  collector  of  Jersey  -  ^250  00 

surveyor  of  Albany          -  -  37  50 

inspector  of  Albany          -  -  273  75 


cash  paid  the  following  collectors  of  the  customs, 
per  orders  of  the  Comptroller  of  the  Treasury,  with 
which  they  have  respectively  been  debited,  viz  : 
Seymour  Scovell,  of  Niagara,  per  report 

No.  260        -  -  -        ^1,000  CO 

Thomas  Loomis,  of  Sackett's  Harbor, 

No.  332         -  -  -  500  00 

John  P.  Osborne,  Sag  Harbor,  No.  432  800  00 
Jere.  Carrier,  Cape  Vincent,  No.  344  1,000  00 
Abraham  Wendell,  Michilimackinac, 

No.  459        -  -  -  500  00 

Elias  H.  Haines,  Sandusky,  No.  337  456  07 
J.  W.  Crawford,  New  London,  No,  374  1,000  00 


No.  4040, 

dated  31st  Dec, 

1837 

^4,270 

78 

No.  4041, 

do  do 

do 

3,918 

94 

No.  409S, 

do  do 

do 

780,451 

47 

No.  4118, 

do  do 

do 

626,998 

08 

No.  4127, 

do  do 

do 

98,000 

00 

561  25 


amount  paid  Samuel  Miller,  superintendent  of  light- 
houses, Michigan  city,  per  order  of  the  Comptrol- 
ler, dated  14th  December,  1836,  for  which  said  Mil  - 
ler will  be  debited  -  -  -  -  179  38 

amount  of  the  following  warrants  in  favor  of  the 
Treasurer,  viz : 


  1,513,639  27 

commission  on  ^1,678,270  60,  at  J-  of  1  per  cent.   -  2,797  12 

duties  on  mercliandise  refunded      -          -          -  9,063  34 

discount  allowed  for  the  prompt  payment  of  duties  527  35 

And  that  the  balance  due  to  the  United  States  on  the  1st 
day  of  January,  1838,  consisted  of  the  following  par- 
ticulars, viz: 

in  uncollected  bonds  not  due  -  6,777,101  55 
deposite  bonds      -  -  -         23,864  12 

bonds  in  suit         -  -  -     2,231,220  35 

cash,  including  sundry  items  not 

vet  to  his  credit  -  -       646,798  51 

 9,678,984  56 


Sll,539,080  70 


Doc.  Xo.  13. 


35 


As  will  appear  from  the  statement  and  accounts  herewith  transmitted 
for  the  decision  of  the  Comptroller  of  the  Treasury  thereon. 

J.  MILLER,  First  Auditor, 

James  N.  Barker,  Esq., 

Comptroller  of  the  Treasury. 

Treasury  Department, 

Comptroller^ s  Office^  June  20,  183S. 

Admitted  and  certified. 

J.  N.  BARKER,  Comptroller, 

T.  L.  Smith,  Esq.,  Register. 


Samuel  Swart wout  in  account  with  the  United  States. 

Dr. 

To  balance  of  his  account  ending  30th  September,  1837, 

per  report  No.  339  -  .  .  .  ^$10,227,224  10 

duties  on  merchandise,  to  Dec.  31,1837,^^1,121,292  29 
duties  on  merchandise  unclaimed     -  1,218  37 


  1,122,510  66 

duties  on  tonnage      -----  925  76 

light-money  received  -  -  -  -  471  50 

interest  received  on  bonds     -  -      S  12,798  25 

interest  on  woollens  -  -  -         2,815  03 


 15,613  28 

United  States  moiety  of  fines,  penaltie-,  Sic.  -  100  55 

nett  proceeds  of  unclaimed  merchandise  sold  -  2,060  14 

marine  hospital  money  collected       -  ^175  00 

deduct  commission,  at  }  of  1  per  cent.  29 


amount  of  the  following  warrants  on  the  Treasurer, 
viz : 

No.  6880,  dated  October  30,  1837,  ^60,000  00 

No.  6931,          November  6,  "  5,000  00 

No.  7032,                          25,  40,000  00 

No.  7162,     -    December  14,  5,000  00 

No.  7194,     "           "        18,  "  60,000  00 


174  71 


170,000  00 


^11,530,980  70 


Cr. 


By  payments  to  inspectors,  &c.  to  31st  December,  1837  -  ^80,583  63 
contingent  expenses,  including  S252  67,  suspended  in 
last  quarter,  now  admitted  by  direction  of  the  Comp- 
troller 4^377  12 
debentures  paid        .          .          _          .          .  202,537  73 
drawback  on  domestic  refined  sugar  -          -          -  2,161  20 
drawback  on  domestic  distilled  spirits         -          .  535  04 
bounty  paid  on  pickled  fish  -          -          -          -  073  so 
disbursements  for  revenue-cutters     -          -          -  6,613  02 
disbursements  for  revenue-boats       -          -          -  2,356  74 
disbursements  ill  relation  to  appraisements  -         "  17,562  44 


36 


Doc.  No.  13. 


By  store  account  -         .          -  -  .         .         ^4,297  18 

duties  refunded  on  wines     -  .  .          .             S86  89 

allowances  to  fishing  vessels  -  -  -          -             704  00 

costs  of  suits  -  -  5,183  37 
three  months'  salary  to  the  following  officers,  viz : 

assistant  collector  of  Jersey  -  ^^250  00 

surveyor  of  Albany         -  -  37  50 

inspector  of     do             -  -  273  75 


cash  paid  the  following  collectors  of  the  customs,  per 
orders  of  the  Comptroller  of  the  Treasury,  with 
which  they  have  respectively  been  debited,  viz : 
Seymour  Scovill,  of  Niagara,  per  rep. 

No.  260  .  _  -    Si, 000  00 

Thomas  Loomis,  Sackett's  Harbor, 

No.  332  -  500  00 

John  P.  Osborn,  Sag  Harbor,  No.  432  800  00 
Jere.  Carrier,  Cape  Vincent,  No.  344  1,000  00 
Abraham  Wendell,  MichiUmackinac, 

No.  459  -  -  -       500  00 

Ehas  H.  Haines,  Sandusky,  No.  337  456  07 
J.  W.Crawford,  New  London,  No.  374    1,000  00 


561  25 


5,256  07 


amount  paid  Samuel  Miller,  superintendent  of  light- 
houses, Michigan  city,  per  order  of  the  Comptroller, 
dated  14th  December,  1 836,  for  which  said  Miller 
will  be  debited       -----  179  38 

amount  of  the  following  warrants  in  favor  of  the 
Treasurer,  viz  : 
No.  4040,  dated  31st  December,  1837     ^4,270  78 
No.  4041,  "  -       3,918  94 

No.  4098,    «  "  -    780,451  47 

No.  4118,    "  "  -    626,998  08 

No.  4127,    "  "  -     98,000  00 


  1,513,639  27 

commission  on  ^1,678,270  60,  at  ^  of  1  per  cent.      -  2,797  12 

duties  on  merchandise  refunded  -  -      -  9,063  34 

discount  allowed  for  the  prompt  payment  of  duties  -  527  35 

balance  due  to  the  United  States,  viz  : 

in  uncollected  bonds,  not  due  -  ^6, 777,101  55 
in  deposite  bonds  -  -  -        23,864  12 

in  bonds  in  suit      -  -  -    2,231,220  35 

in  cash,  including  sundry  items  not 

vet  to  his  credit  -  -      646,798  54 

  9,678,984  56 


^11,539,080  70 


Treasury  Department, 


First  .Auditor's  Office,  May  9,1838. 

Examined  and  stated  by 

JOHN  UNDERWOOD. 

Comptroller's  Office,  Jum  19,  1838. 

THOMAS  FERAN. 


Doc.  No.  13. 


37 


'The  balance  due  from  the  late  collector,  per  his  account 

ending  31st  December,  1S37,  is  -  -  -   ^9,564,582  71 

Add  amount  of  former  deficiencies,  per  last 

Treasury  statement     -  -  -     $222,468  78 

Deduct  the  following,  credited  in  this 

statement  : 
Amount  deposited  16th  May, 

1S37,  in  Mechanics'  Bank  -  jg5S,000  00 
Amount  deposited  20th  May, 

1837,  in  Bank  of  America  -  40,000  00 


98,000  00 

Expenses  of  inspectors,  char- 
ged in  contingent  account, 
admitted  by  authority  of 
Comptroller         -     '     -       252  67 


Amount  paid  markers  in  1837,  more  than 
their  accruing  fees  in  said  year,  viz  : 
Amount  paid  them,  being 

^1,500  each,  to  four        -  $6,000  00 
Deduct  amount  of  their  fees, 
per  quarterly  returns,  in 
said  year  -  -  -    5,550  44 


98,252  67 
$124,216  II 


449  56 


William  M.  Price's  (district  attorney)  bill 

of  costs,  which  appears  to  be  principally 

on  the  bon^s  of  Nicholas  D.  C.  Moller 

and  others,  in  suit,  together  with  certain 

additional  counsel  fees,  suspended  for 

explanation  in  regard  to  the  condition 

of  said  bonds,  and  for  the  authority  for 

paying  the  counsel  fees  -  -         2,739  74 

Commission  uncharged  -  -  -  136  44 


127,541  85 


9,692,124  56 


Deduct  amount  credited  under  date  of  27th  November, 
1837,  as  money  received  from  the  Treasury,  not  con- 
tained in  the  Register's  certificate      -  -  -         13,140  00 


$9,678,984  56 


38 


Doc.  No.  13. 


It  does  not  appear,  on  reference  to  the  office  of  the  Secretary,  that  the 
appointment  of  the  following  measurer  and  weighers,  in  1837,  has  been 
authorized,  viz : 

WilUam  Hagerdown,  measurer ;  and  Louis  Loutrel  and  J.  Stevens, 
weighers. 

Debenture  No.  8236^,  dated  22d  December,  1836,  issued  a^id  paid  to 
J.  F.  Conant,  is  not  found  in  the  abstract  payable  of  4th  quarter,  1836. 


Treasury  Department, 

Register's  Office,  November  5,  1838. 
Pursuant  to  the  act  of  Congress  of  3d  March,  1797,  entitled  "An  act 
to  provide  more  effectually  for  the  settlement  of  accounts  between  the 
United  States  and  receivers  of  public  money,"  I,  Thomas  L.  Smith,  Re- 
gister of  the  Treasury  Department,  do  hereby  certify  that  the  aforegoing 
are  true  transcripts  from  the  books  and  proceedings  of  the  Treasury. 

T.  L.  SMITH,  Register. 

Be  it  remembered,  that  Thomas  L.  Smith,  Esq.,  who  certified  the  fore- 
going transcript,  is  now,  and  was  at  the  time  of  doing  so.  Register  of  the 
Treasury  of  the  United  States ;  and  that  full  faith  and  credit  are  due  to. 
his  official  attestations. 

In  testimony  whereof,  I,  Levi  Woodbury,  Secretary  of  the 
Treasury  of  the  United  States,  have  hereunto  subscribed  my 
[  L.  s.  ]  name,  and  caused  to  be  affixed  the  seal  of  this  Department,  at 
the  city  of  Washington,  this  fifth  day  of  November,  in  the  year 
one  thousand  eight  hundred  and  thirty-eight. 

LEVI  WOODBURY, 

Secretary  of  the  Treasury. 


(No.  2.) 

Treasury  Department, 
No.  811.  First  .Auditor's  Office,  November  10,  1838. 

I  have  examined  and  adjusted  the  accounts  of  Samuel  Swartwout,  late 
collector  of  the  customs  for  the  district  of  New  York,  in  the  State  of  New- 
York,  commencing  January  1  and  ending  March  28, 1838,  and  find  that 
he  is  chargeable  with  the  following  sums,  viz  : 

To  balance  of  his  account  ending  31st  of  December, 

1837,  per  report  No.  554           -          -          -  ^$9,678,984  5^ 

dtities  on  merchandise  to  March  28,  1838  -          -  2,212,132  71 

duties  on  tonnage  -          -          •          -          -  189  34 

light-money  received        -          -          -          -  124  25 

interest  received  on  bonds  -          -          -          .  44,103  65 

interest  received  on  woollens       -          -          -  2,219  91 

nett  proceeds  of  unclaimed  merchandise    -         -  2,307  07 

costs  of  suit  recovered       ....  306  90 


Doc.  No.  13. 


39 


To  amount  of  the  following  warrants  on  tlie  Treasury, 
viz  : 

No.  7542,  dated  January  16, 

183S  -  -  -  Sl5,900  00 
No.   7549,  dated  January  18, 

183S            -           -           -  40,000  00 

No.  78 18,  dated  March  20, 1838  30,000  00 


gS5,900  00 
Sl2,02f),2()8  39 


I  also  find  that  he  is  entitled  to  the  following  credits,  viz 
By  payment  to  inspectors  to  INIarch  28,  1838  - 

contingent  expenses  -  -  _  . 

debentures  paid     _  -  .  -  - 

drawback  on  domestic  refined  sugar 
drawback  on  domestic  distilled  spirits 
bounty  on  pickled  fish  exported    -  -  - 

disbursements  for  revenue  cutters  -  -  - 

disbursements  for  revenue  boats    -  -  - 

disbursements  in  relation  to  appraisements 
diUies  on  m^Brchandise  refunded     .  -  . 

duties  on  Avines  refunded  -  -  -  - 

duties  on  railroad  iron  refunded    -  -  - 

amount  of  bonds  for  duties  on  rail- 
road iron  cancelled        -  -      ^^28,031  22 
amount  suspended  in  the  3d  quarter 
of  1837,  for  want  of  receipts,  now 
furnished           -          -  -      122,643  40 

#   

amount  of  costs  of  suits  taxed  by  the  courts 
discounts  allowed  for  prompt  payment  of  duties  - 
amount  of  uncollected  bonds,  and  cash  transferred  to 
Jesse  Hoyt,  his  successor  in  office,  for  which  said 
Hoyt  is  to  be  debited  and  held  responsible,  per  liis 
receipts,  viz  : 

Ordinary  bonds  per  list  A,  not 
due,  per  receipt  29th  March, 
1838  -  -  -  $1,934,415 

Extended  bonds,  per  list  B     -  2,905,458 
Renewed  bonds  under  fire  law, 

per  list  C  - 
Extended  railroad  bonds,  per 
list  D  -  -  - 

Bonds  in  suit,  per  list  E 
General  bonds,  wines,  and  spir- 
its, per  Ust  F  -  - 


16 
97 


927,926  30 


260,278 
2,302,525 


SO 
63 


17,306  90 


Cash,  per  receipt  dated  March 
29,  1838        -     gl5,000  00 


8,347,911  76 


$69,991  75 
6,139  57 
112,767  S3 
616  75 
57  44 

20  00 
6,739  11 
2,482  22 

17,125  70 
11,889  99 
53  10 

21  8(3 


150,674  62 
16,509  35 
887  44 


Doc.  No.  13. 


Cash  at  sundry 
times,  per  re- 
ceipts and  ab- 
stracts -  ^8,229  94 

 ^23,229  94 


By  amount  received  of  duties  on  merchandise,  together 
with  costs  decided  by  the  court  to  have  been  ille- 
gally exacted,  refunded  by  orders  from  the  Comp- 
troller, viz  : 

Amount  of  duties       -  -       ^?>7,706  97 

Amount  of  costs         -  -  638  77 


By  amount  paid  the  following  collectors,  per  orders  of 
the  Comptroller,  for  which  they  have  been  respec- 
tively debited,  viz  : 

Andrew  Mack,  of  Detroit,  per 

report  No.  377        -  -       $2,000  00 

Thomas  Loomis,  Sackett's  Har- 
bor, per  report  No.  372       -  500  00 

John  P.  Osborne,  Sag  Harbor, 

per  report  No.  432  -  -  1,300  00 

Seymour  Scovell,  Niagara,  per 
report  No.  458        -  -  1,000  00 

George  W.  Charles,  Camden, 

per  report  No.  621  -  -  390  00 

Jere.  Carrier,  Cape  Vincent,  per 

report  No.  508        -  -         1,300  00 

Abraham    Wendell,  Michili- 

mackinac,per  report  No.  459  877  00 

EUas  H.Haines,  Sandusky, per 
report  No.  541        -    '      -  338  30 

Elias  H.  Haines,  being  part  of 
the  amount  paid  per  order  of 
the  Comptroller,  22d  Febru- 
ary, 1838,  for  which  said 
Haines  will  be  debited        -  50  00 


By  amount  of  the  following 

warrants  in  favor  of  the 

Treasurer,  viz : 

No.  4193,dated  March  31,1838 

$2,210  26 

4204, 

a 

a 

31, 1838 

50,635  65 

4824, 

u 

June 

30,1838 

4,110  77 

4325, 

u 

a 

30, 1838 

5,185  61 

4326, 

66 

30, 1838 

1,836  07 

4353, 

u 

(6 

30, 1838 

150  00 

4354, 

u 

6( 

30,1838 

2,966  24 

4355, 

a 

66 

30,1838 

1,108  12 

4356, 

i( 

66 

30,1838 

98  56 

4357, 

u 

66 

30,1838 

100  00 

4380, 

i( 

July 

6, 1838 

1,789,084  60 

4390, 

a 

66 

26, 1838 

265  9S 

§8^71,141  70 


8,345  74 


7,755  30 


Doc.  No.  13.  41 


No.  4391,  datedJiily   26,  IS3S  i$915  12 

4392,  ^*      26,1838  6,543  05 


^1,865,270  03 

By  commissions  on  ^2,195,545  51,  at  -}  of  1  per  cent.  -  3,659  24 

And  that  the  balance  due  to  the  United  States  on  the 

29th  day  of  March,  1838,  amounted  to      -  -         1,374,119  65 


^^12,026,268  39 


As  will  appear  from  the  statement  and  accounts  herewith  transmitted 
for  the  decision  of  the  Comptroller  of  the  Treasury  thereon. 

J.  MILLER,  First  Jiuditor, 

James  N.  Barker,  Esq., 

Comptroller  of  the  Treasury. 

Treasury  Department, 
First  Comptroller's  Office,  November  10, 1838. 
Admitted  and  certified. 

J.  N.  BARKER,  Comptroller. 

T.  L.  Smith,  Esq., 

Register  of  the  Treasury. 


Treasury  Department, 

Register's  Office,  November  10,  1838. 
Pursuant  to  the  act  of  Congress  of  March  3,  1 797,  entitled  "  An  act  to 
provide  more  effectually  for  the  settlement  of  accounts  between  the  Uni- 
ted States  and  ^^ceivers  of  public  moneys,  I,  Thomas  L.  Smith,  Register 
of  the  Treasury  Department,  do  hereby  certify  that  the  aforegoing  is  a 
true  transcript  from  the  books  and  proceedings  of  the  Treasury. 

T.  L.  SMITH,  Register. 

Be  it  remembered,  that  Thomas  L.  Smith,  Esq.,  who  certified  the  afore- 
going transcript,  is  now,  an^  was  at  the  time  of  doing  so.  Register  of  the 
Treasury  of  the  United  States  ;  and  that  full  faith  and  credit  are  due  to  his 
official  attestations. 

In  testimony  whereof,  I,  Levi  Woodbury,  Secretary  of  the  Treasury  of 
the  United  States,  have  hereunto  subscribed  my  name,  and 
|-      -|    caused  to  be  affixed  the  seal  of  this  Department,  at  the  city  of 
*        Washington,  this  tenth  day  of  November,  in  the  year  of  our 
Lord  eighteen  hundred  and  thirty-eight. 

'  LEVI  WOODBURY, 
Secretary  qf  the  Treasury. 


42  Doc.  Xo.  13. 

(No.  s. ) 

Statement  made  out  from  the  rccoi'ds  of  the  custom-house  at  Neiv  York 
and  from  the  statement  of  Mr.  PhiUips,  the  assistant  cashier,  so  as 
to  exiiibit,  in  each  successive  quarter  during  the  term  of  the  late  col- 
lector, Samuel  Sivartwout,  the  sums  ivhich  were  withdraivn  from  the 
public  moneys  under  his  charge. 

1st  quarter,  1830 — 
Tonnage  duty  received,  not  debited  in  casli  account         -        §443  64 

2d  quarter,  1830 — 
Tonnage  duty  received,  not  debited  in  cash  account  -  30  44 


474 

08 

JQ  quaiier,  loou — 

Tonnage  duty  received,  not  debited  in  cash  account 

148 

26 

622 

34 

Oil  quciiier,  looi — 
Tonnage  duty  received,  not  debited  in  cash  account 

86 

61 

708 

95 

4in  quaiter,  looi — 

Tonnage  duty  received,  not  debited  in  cash  account 

459 

92 

1,168 

87 

4(1  quariei,  looz — 

Forfeitures  received  for  U,  S.,  not  paid  over  in  cash  accoiuit 

2,577 

93 

3,746 

80 

3d  quarter,  1832 — 

Forfeitures  received  for  U.  S.,  not  paid  over  in  cash  account 

1,946 

ol 

5,693 

41 

4th  quarter,  1832— 

Forfeitures  received  for  U.  S.,  not  paid  over  in  cash  account 

25,107 

92 

30,801 

33 

1st  quarter,  1833 — 

Forfeitures  received  for  U.  S.,  not  paid  over  in  cash  account 

374 

35 

31,175 

68 

2d  quarter,  1833— 

Forfeitures  received  for  U.  S.,not  paid  over  in  cash  .account 

1,612 

64 

Tonnage  duty  received,  not  debited  in  cash  account 

823 

17 

33,611 

49 

4th  quarter,  1833 — 

Forfeitures  received  for  U.  S.,  not  paid  over  in  cash  account 

1,687 

05 

35,298  54 


Doc.  No.  13. 


43 


3d  quarter,  1834 — 

Forfeitures  received  for  U.  S.,  not  paid  over  in  cash  account  ^299  55 
Treasury  warrant  received  August  22,  1833,  not  debited 

in  cash  account                     -                -                -  7,637,21 


43,235  30 


4th  quarter,  1834— 
Forfeitures  received  for  U.  S.,  not  paid  over  in  cash  account  873  54 

Cash  withdrawn,  (P.)  -  -  -        6,261  20 


50,370  04 


2d  quarter,  1835 — 

Treasury  warrant  received  May  2,  1835,  not  debited  in 

cash  account        -                -                 .     '  .      21,895  15 

Treasury  warrant  received  June  22,  1835,  not  debited  in 

cash  account                         -                -  -        9,707  69 

Cash  withdrawn,  (P.)                -                -  -        2,500  00 


84,472  88 

3d  quarter,  1835 — 
Cash  withdrawn,  (P.)  -  -  -      15,600  00 

Cash  drawn  to  pay  expenses  of  ofRce,  more  than  amount 
of  same,  not  debited  in  cash  account 


101^322  06 


4th  quarter,  1835 — 
Cash  withdrawn,  (P.) 
Forfeitures  received  for  U.  S.,  not  paid  over  in  cash  account        5,343  53 
Tonnage  duty  received,  not  debited  in  cash  account         -  279  35 

Cash  drawn  to  gay  expenses  of  office,  more  than  amount  of 
same,  not  debited  in  cash  account  -  -       4,516  75 


137,061  69 


1st  quarter,  1836— 
Cash  "  retained  for  refunding  merchants,"  not  debited  in 

cash  account  -  -  -  -  80,769  53 
Cash  drawn  to  pay  expenses  of  office,  more  than  amount  of 

same,  not  debited  in  cash  account            -                -  602  32 

Cash  withdrawn,  (P.)                -                -                -  33,200  00 


251,633  54 

Deduct  for  correction  of  tonnage  duty  -  -         482  01 


251,151  53 


2d  quarter,  1836 — 
Cash  drawn  to  pay  expenses  of  office,  more  than  amount  of 

same,  not  debited  in  cash  account             -                -  2,963  82 

Cash  withdrawn,  (P.)                -                -               -  44,541  00 

298,656  35 


44 


Doc.  No.  13. 


3d  quarter,  1836— 
€ash  drawn  to  pay  expenses  of  office,  more  than  amount  of 

same,  not  debited  in  cash  account 
Cash  withdrawn,  (P.) 


ig7,8Sl  IS 
9,000  00 


4th  quarter,  1S36 — 
Cash  drawn  to  pay  expenses  of  office,  more  than  amount  of 

same,  not  debited  in  cash  account 
Cash  withdrawn,  (P.) 


315,437  48 


Deduct  for  correction  of  tonnage 


1st  quarter,  1837 — 
Bonds  falling  due  in  this  quarter  not  accounted  for 
Cash  to  pay  expenses  of  office,  more  than  amount  of  same, 

not  debited  in  cash  account 
Cash  withdrawn,  (P.) 


2d  quarter,  1837 — 
Bonds  falling  due  in  this  quarter  not  accounted  for 
Cash  drawn  to  pay  expenses  of  office,  more  than  amount  of 

same,  not  debited  in  cash  account 
€ash  withdrawn,  (P.) 


3d  quarter,  1837 — 
Bonds  falling  due  in  this  quarter  not  accounted  for 
Cash  drawn  to  pay  expeiises  of  office,  more  than  amount  of 
same,  not  debited  in  cash  account 


4th  quarter,  1837 — 
Bonds  falling  due  in  this  quarter  not  accounted  for 
Cash  to  pay  expenses  of  office,  more  than  amount  of  same, 
not  debited  in  cash  account     -  -  - 


1st  quarter,  1838 — 
Bonds  falhng  due  in  this  quarter  not  accounted  for 
Cash  to  pay  expenses  of  office,  more  than  amount  of  same, 
not  debited  in  cash  account     -  -  . 

Amount  of  bonds,  together  with  the  foregoing,  required  to 
make  up  the  balance,  (^646,754  83,)  per  general  account 
of  bonds  at  the  time  the  transfer  was  made  to  his  succes- 
sor, the  particulars  of  which  cannot  be  ascertained  until  a 
thorough  examination  of  the  bond  account  shall  be  made 
from  the  commencement 


10,187  35 
11,100  00 


336,724  83 
6  14 

336,718  69 

497,335  32 

7,349  96 
35,400  00 


876,803  97 
106,218  42 


6,105  17 
10,400  00 


999,527  56 
2,126  37 


1,007,703  43 
5,619  82 
3,632  07 


1,016,955  32 
2,504  28 
9,854  17 


32,950  62 


1,062,264  39 


Doc.  No.  13. 


45 


Add  to  the  above,  cash  in  hand,  as  per  late 
collector's  cash  account  to  2Sth  March, 
1S38  -  -  -     201,09(i  40 

Deduct  this  amount,  paid  subsequently  to  his 

successor,  to  meet "  protests"  -        8,229  94 


192,866  46 


Balance  of  his  cash  account  of  deposites  to 

meet  unascertained  duties    -  -     164,010  60 


356,877  06 


Deduct  from  this  amount  of  sums  withdrawn 
by  the  late  collector,  as  per  Mr.  Phillips's 
statement ,  included  in  the  above  state- 
ment, and  marked  P.  -  -     193,602  20 


163,274  86 


Add  for  errors  -  166  44 


163,441  30 


1,225,705  69 

Add  amount  of  suspensions  in  his  accounts  at  the  Treasury, 
for  the  greater  part  of  which  he  will  receive  credit,  as 
soon  as  the  accounts  shall  be  adjusted       -  -      148,413  96 


Balance  due,  per  Treasury  statement  ^1,374,119  65 

New  York,  Novejnbei'  15,  1838. 

JOHN  UNDERWOOD. 


(No.  4.) 

Emoluments,  retained  in  suspense  account. 

Cash  withdrawn  to  pay  expenses  of  office,  more  than  the  amount  of 
same,  as  exhibited  by  Mr.  Swartwout's  own  accounts,  and  for  which  dif- 
ference his  cash  account  has  never  since  been  debited — 
For  the  year  1835   -  -  -  -  25 

For  the  year  1836    -  -  -  -      30,788  29 

For  the  year  1837   -  -  -  -     23,134  88 

■  560,291  42 


Chargeable  as  follows  : 

July  1,  1835  -  -                     .       1^249  18 

October  1,  1835  -  -          .          .       4,516  75 

January  2,  1836  -  602  32 

April  1,  1836  -  .           .          .  2^963 

July  1,  1836  .  .           -          .       7JS1  13 

October  1,  1836  -  -          .          _      10,187  35 

January  2,  1837  -  7,349  96 


46  Doc.  No.  13. 

April  1,  1S37  -          -          .          -  ^6,105  17 

July  1,  1837  ....  6,049  50 

October  1,  1S37  -  3,632  07 

January  2,  1838  -          -          -          -  9,854  17 


^^60,291  42 


Tonnage  duty  received^  cash  account  not  debited,  retained  in  suspense 

account. 


1st  quarter,  1830    -  -  -  .       ^443  64 

2d  quarter,  1830     -  -  -        •  -  30  44 

3d  quarter,  1830     -  -  -  -  148  26 

3d  quarter,  1831     -  -  -  -  86  61 

4th  quarter,  1831   -  -  -  -         459  92 

2d  quarter,  1833     -  -  -  -         823  17 

4tli  quarter,  1835   -  -  -  -         279  35 

 ^2,271  39 

Deduct  the  following,  debited  to  cash  account,  for  correction 
of  said  duty : 

1st  quarter,  1836    -  -  -  -  482  01 

4th  quarter,  1836   -  -  -  -  6  14 

  488  15 


^1,783  24 


Cash  account  credited  26th  March,  1836,  for  this  sum 
"retained  for  refunding  to  merchants;"  which  sum  Avas 
never  appUed  to  that  purpose,  nor  restored  to  debit  of 
cash,  but  retained  in  the  suspense  account         -  -    ^80,769  53 


Treasury  warrants. 

The  following  received  from  the  Treasury,  cash  account  never  debited 
therewith,  but  the  same  were  retained  in  the  suspense  account: 

Warrant  received  August  23,  1834         -  -  ^7,637  21 

Warrant  received  May  2,  1835     ...  21,895  15 

Warrant  received  June  22,  1835  -         -  -  9,707  69 


^39,240  05 


United  States  portion  of  forfeitures  received,  for  which  cash  account  was 
never  debited,  but  the  same  retained  in  the  suspense  account,  viz  : 

In  2d  quarter,  1832  -  -  -  $2,577  93 

In  3d  quarter,  1832  -  -  -  1,946  61 

In  4th  quarter,  1832  -  -  -  25,107  92 

In  1st  quarter,  1833  -  -  -  374  35 

In  2d  quarter,  1833  -  -  -  1,612  64 

In  4th  quarter,  1833  -  -  -  1,687  05 


Doc.  No.  13. 


47 


In  3d  quarter,  1834 
111  4th  quarter,  1834 
In  4th  quarter,  1835 


^299  55 
873  54 
5,343  53 


i539,S23  12 


^60,291  42 
1,783  24 
80,769  53 
39,240  05 
39,823  12 

^221,907  3() 


(No.  5.) 

New  York,  Noveynher  8,  1838. 
Dear  Sir  :  As  far  as  m}^  memory  serves  me,  in  regard  to  the  difficukies 
of  Mr.  Swartwout,  I  should  say  that  they  began  not  long  after  his  appoint- 
ment as  collector,  and  that,  from  that  period,  he  has  continued  to  draw 
sums  from  time  to  time  ;  that  my  assistant  (Mr.  PhiUips)  and  myself  have 
held  frequent  conversations  with  him  respecting  the  sums  of  money  which 
he  had  received,  and  that  we  often,  when  he  applied  to  us,  urged  him 
to  endeavor  to  raise  money  elsewhere,  if  lie  possibly  could,  and  not 
to  draw  any  more  from  the  bank ;  that,  about  four  years  since,  when  we 
agaui  spoke  to  him  on  the  subject  of  the  amounts  we  supposed  he  had  re- 
ceived, he  requested  us  to  have  an  interview  with  him  at  his  house  ;  that 
we  met  him  agreeably  to  appointment,  and  that  lie  then  assured  us,  as  he 
had  done  frequently  before,  that  lie  did  not  dou1)t  that,  before  many  months, 
the  speculations  ne  had  entered  into  would  result  in  such  a  way  as  to  en- 
able him  to  pay  all  up.  From  that  period  we  occasionally  called  his  at- 
tention to  the  balance  due,  until  the  period  of  my  leaving  for  Canada,  (the 
4th  of  August.)  Mr.  Swartwout  sailed  on  the  16th  of  August. 
I  am,  with  ^reat  respect,  your  obedient  servant, 

HENRY  OGDEN. 

Henry  D.  Gilpin,  Esq., 

Solicitor  of  the.  Treasury, 


(No.  6.) 

New  York,  November  9,  1838. 

Sir  :  Mr.  Swartwout  came  into  oflice,  as  collector  of  the  port  of  New 
York,  on  the  1st  of  May,  1829  ;  and,  as  far  as  my  memory  serves,  but  a  few 
months  had  elapsed  before  he  commenced  drawing  money  for  his  private 
uses,  which  he  continued  for  a  period  of  nearly  nine  years,  without  any 
great  intermission. 

It  is  necessary,  in  order  to  make  myself  understood,  that  I  should  state 
the  manner  in  which  the  business  of  the  custom-house  was  conducted  in 
respect  to  tlie  financial  concerns  with  the  Branch  Bank,  and  afterwards 


48 


Doc.  No.  13. 


with  tlie  three  deposite  banks,  namely,  the  Mechanics',  Manhattan,  and 
America,  (the  receiving  banks  for  the  bonds  for  duties  due  the  United 
States — the  Branch  Bank  from  1st  May,  1829,  to  7th  October,  1833  :  and 
the  deposite  banks  from  that  period  to  the  16th  May,  1837,  (the  time  of 
their  suspension  of  specie  payments.) 

The  bonds  and  the  records,  being  completed  at  the  custom-tTouse,  were 
delivered  to  the  banks,  with  a  statement  of  the  amount,  &:c.  of  each,  for 
which  a  receipt  was  given  by  the  cashier  (with  whom  they  were  placed) 
for  the  amount  received.  This  was  usually  done  about  thirty  days  pre- 
vious to  maturity,  when  it  became  the  business  of  the  bank  to  notify  the 
principals  of  the  date  when  payable.  This  being  done,  the  amount  col- 
lected daily  would  be  placed  to  the  credit  of  S.  Swartwout,  and  subject  to 
his  drafts,  without  particularizing  the  purpose  for  which  they  were 
drawn,  (whicli  v/as  the  invariable  practice  ;)  and  the  same  was  always 
the  case  in  regard  to  all  moneys  collected  through  the  banks  on  account 
of  customs  during  the  period  before  stated,  and  he  availed  himself  of  it  as 
lie  required. 

After  the  passage  of  the  law  which  required  that  all  sums  of  ^200  and  un- 
der, and  all  duties  on  woollens  should  be  cash,  by  directions  from  the  Treas-^ 
ury  Department  it  was  ordered  that  the  amount  should  be  paid  direct  to  the  ^\ 
bank  instead  of  the  custom-house,  which  was  done  by  giving  the  importer 
a  certificate,  which  was  by  him  taken  to  the  bank,  and  there  paid,  and  the 
signature  of  the  receiving  officer  to  the  certificate,  returned  to  the  custom- 
house, was  authority  for  his  receiving  apermit  for  his  goods,and  the  amount 
so  collected  daily  placed  to  the  credit  of  S.  Swartwout,  and  subject  to  his 
drafts  as  before. 

Independent  of  the  bonds,  &c.  collected  at  the  banks,  a  large  amount  of 
money  was  received  at  the  custom-house  on  deposite  for  duties  on  mer- 
chandise paying  a  specific  rate  of  duty,  which  was  considered  in  suspense 
until  the  actual  amount  to  which  it  was  liable  was  ascertained,  and  the 
settlement  with  the  parties  making  the  deposite,  which,  in  a  great  many 
instances,  did  not  take  place  for  twelve  months,  and  frequently  longer, 
which  placed  a  large  amount  at  the  disposal  of  the  collector,  as  the  duties 
on  deposite  were  not  placed  to  the  credit  of  the  United  States  until  the 
merchant  had  made  a  settlement.  As  the  collections  made  by  the  banks 
up  to  3  o'clock  do  not  appear  on  the  books  of  the  custom-house  until  the 
following  day,  consequently,  in  making  up  the  weekly  account  for  the 
Treasury  Department  to  3  o'clock  on  Saturday,  the  amount  received  on 
Saturday  would  not  appear  until  the  following  week,  when  the  same  oc- 
ciuTcnce  would  take  place  in  respect  to  that  week,  and  so  continue  on. 

By  reference  to  the  weekly  returns  made  to  the  Treasury  Department, 
it  will  be  seen  that  large  amounts  were  frequently  retained  under  the  head 
of  "amount  due  the  United  States  to  be  carried  to  next  return,"  which 
accounts  have  the  signature  of  Mr.  Swartwout,  and,  in  many  instances, 
would  not  be  forwarded  until  Tuesday,  in  order  that  the  collections  of 
Saturday  and  Monday  might  })lace  him  in  funds  to  make  the  transfer  from 
his  account  to  that  of  the  Treasurer  of  the  United  States. 

Respectfully,  your  obedient  servant, 

J.  PHILLIPS. 

II.  D.  Gilpin,  Esq., 

Solicitor  of  the  Treasury, 


Doc.  No.  13. 


43 


(No.  7.) 

New  York,  Noveinber  12,  1838. 

Sir  :  Agreeable  to  request  made  by  yourself  as  to  the  manner  of  con- 
ducting the  business  at  the  custom-house,  in  comparison  with  the  former 
mode,  I  have  to  state  that  Mr.  Hoyt,  in  coming  into  otiicc,  adopted  a 
course  which,  in  my  opinion,  is  every  way  calculated  to  ensure  a  safe 
collection  of  the  revenue,  and  a  prompt  discharge  of  duty  by  every  one 
connected 'with  the  customs,  and  more  particularlyjas  he  is,  as  far  as 
practicable,  endeavoring  to  make  himself  acquainted  with  the  business 
of  his  subordinates  generally. 

As  all  the  receipts  for  customs  are  now  collected  through  the  custom- 
house direct,  I  will  give  a  statement  of  what  he  has  required  of  me, 
being  the  person  by  whom  all  moneys  are  received  and  disbursed. 

Every  morning  my  book  containing  in  detail  every  transaction  of  the 
previous  day  is  examined  by  the  auditor,  and  I  then  furnish  the  col- 
lector with  a  condensed  account  of  the  receipts,  classed  under  the  heads  of 
^'amount  received  for  bonds,"  '''other  items,"  "cash  on  hand  previous  day 
brought  forward,^'  "  ^^//.s^/^y'.s^we??/-?,"  "amount  paid  debentures,"  "  Treas- 
ury notes,"  "other  items,"  "cash  on  hand,  and  weekly  account  placed  to 
credit  of  Treasurer  of  United  States,"  which  amount  is  subject  to  drafts  of  the 
Treasurer  only ;  also,  an  account  of  moneys  deposited  for  duties  not  as- 
certained, and  amount  of  duties  on  deposite  settled.  As  respects  the  pay- 
ment of  the  bonds,  I  am  ignorant  of  any  individual's  liability  until  he 
comes  for  the  purpose  of  discharging  it,  when  I  send  to  the  auditor  (in 
whose  possession  it  is)  for  his  bond,  which  is  entered  in  a  book  in  his  de- 
partment ;  and,  consequently,  any  error  in  my  accounts  would  be  ap- 
parent the  following  day. 

The  next  item  of  receipts  is  cash  duties,  which  are  received  after 
having  been  examined  and  signed  by  the  naval  officer,  who  retains  a 
counterpart  of  the  entry;  and  upon  the  final  liquidation  of  all  the  importa- 
tions by  each  vessel  in  the  collector's  office,  any  omission  on  the  part 
of  the  collector's  office  would  be  discovered  on  comparison  with  the  naval 
office  accounts. 

All  the  moneys  received  are  paid  by  me  to  the  collector  daily,  and  are 
imder  his  sole  control.  On  Saturday  I  furnish  him  with  an  account  of  the 
amount  in  his  hands  available,  which  I  am  enabled  to  do  irom  my  books; 
and  he  th^n  places  a  certain  sum  to  the  credit  of  the  Treasurer  of  the 
United  States,  who  is  advised  of  the  same,  and  is  subject  to  his  drafts 
only;  and  the  amount  so  placed  is  generally  within  twenty-five  thousand 
dollars  of  the  amount  in  his  possession,  with  the  exception  of  that  on  de- 
posite for  duties  not  yet  ascertained,  which  is  not  placed  to  the  credit  of 
United  States  until  setdemcnt  with  the  parties  making  the  deposite. 

The  collector  keeps,  through  his  secretary,  a  private  account  of  all  the 
money  transactions  from  statements  furnished  him,  for  his  own  informa- 
tion ;  and  when  the  auditor  has  completed  his  weekly  return  for  the 
Treasury  Department,  if,  on  comparison  witli  the  accounts  furnished  by 
me,  they  are  found  to  be  correct,  he  signs,  and  forwards  them.  By  this 
method,  occasional  errors  are  detected,  and  corrected  forthwith,  which, 
under  the  former  mode  would  not  transpire  until  the  final  settlement  of 
the  collector's  accounts.  On  Saturday,  after  I  have  furnished  him  with 
an  estimated"  amount  of  funds  available,  he  advises  the  Treasurer  of  the 
4 


Doc.  No.  13. 


.^^Dioiint  placed  to  the  credit  of  the  United  States,  which  appears  in  the 
weekly  account  forwarded  on  Monday  ;  thus  anticipating  the  former  mode 
of  transferring  the  money  two  or  three  days. 

He  is  also  advised  of  the  amount  of  bonds  payable  each  day,  of  the 
amount  of  Treasury  jiotes  cancelled,  and,  generally,  every  thing  of  a 
nature  calculated  to  inform  him  of  his  liabilities. 

1  do  not  find  myself  capable  of  suggesting  any  alteration  in  the  mode  of 
managing  the  public  funds,  different  from  that  now  pursued.  It  is  simple 
in  its  operations,  and  one  least  calculated  to  create  a  multiplicity  of  agents, 
by  which  the  public  money  might  be  endangered. 

In  all  payments  made  by  me,  they  are  on  the  authority  of  the  auditor, 
through  whom  all  bills  must  pass. 

Very  respectfully,  your  obedient  servant, 

J.  PHILLIPS. 

H.  I).  Gilpin,  Esq. 


(No.  8.) 

Custom-House,  New  York, 

^^iidilor's  Office,  November  16,  183S. 

Sir  ;  Having  been  called  upon  by  you  to  state  my  knowledge  of  the 
■Situation  of  the  accounts  of  Samuel  Swartwout,  late  collector,  and  to  ren- 
der such  information  as  I  possessed  in  regard  to  the  amount  due  by  him  to 
Jhe  United  States,  I  have  to  observe  that,  as  auditor  of  the  custom-house, 
which  office  I  have  held  from  the  1st  of  July,  1836,  the  adjustment  of  the 
accounts  devolved  on  me,  and  that  I  carried  forward  the  balance  from 
preceding  quarters,  deeming  it  correct. 

In  the  month  of  June,  1837,  being  engaged  in  proving  the  account  of 
bonds  paid  for  the  quarter  ending  the  31st  of  March  of  that  year,  I  found 
Uiere  was  a  large  discrepancy  between  the  bonds  pa^^able  and  bonds 
paid,  and  that  the  latter  fell  short  of  the  former  about  five  hundred 
thousand  dollars.  This  circumstance  I  mentioned  to  Mr.  Phillips,  the  as- 
sistant casliier,  whose  office  it  is  to  keep  the  cash-book,  and  was  informed 
by  him  that  his  book  contained  the  record  of  all  the  bonds  paid  to  the 
Government  in  that  quarter.  Upon  this  reply  I  accordingly  closed  the 
lK>nd  account  as  it  existed  ;  and  the  banks  having  previously  suspended 
specie  payments,  and  the  troubles  in  the  mercantile  community  being 
Tery  disastrous,  1  supposed  that  the  payment  of  all  the  remaining  bonds 
was  suspended. 

Mr.  Swartwout,  then  collector,  had  received  instructions  from  the 
Treasury  Department  to  allow  an  extension  of  credit  upon  all  bonds  unpaid, 
and  to  transfer  them  for  extension  to  the  district  attorney,  until  the  Govern- 
ment should  decide  what  further  course  was  necessary  to  be  pursued. 
Congress,  having  then  been  convened  by  the  President  to  legislate  on 
these  matters,  on  the  16th  of  October,  1S37,  enacted  a  law  authorizing 
an  extension  of  credit  of  nine  months,  from  the  date  of  maturity,  upon  alt 
bonds  given  prior  to  the  passage  of  the  act,  and  which  were  then  un- 
paid. The  number  of  these  bonds  was  upwards  of  ten  thousand,  and 
they  exceeded  in  amount  five  millions  of  dollars.  No  suspicion  existed 
with  me  that  any  portion  of  these  bonds  had  been  paid,  and  the  money 
3^bstracted. 


Doc.  No.  13. 


51 


When  Mr.  Swartwout's  term  of  office  expired,  it  became  necessary  to 
make  a  thorough  examination  of  all  outstanding  bonds,  and  to  render 
abstracts  for  the  deUvery  of  the  same  to  his  successor.  Tiiis  work  was 
completed,  after  much  labor,  in  the  month  of  August  last ;  and  when  the 
total  amount  was  ascertained,  it  was  found  to  fall  short  of  the  amount 
appearing  due  by  the  books  of  the  office  by  six  hundred  and  forty-six 
thousand  dollars.  This  alarming  circumstance  I  mentioned  to  the  cashier, 
Mr.  Ogden,  and  requested  him  to  communicate  the  ft^ct  to  Mr.  Swart- 
wout.  On  the  following  day  the  cashier  observed  to  me  that  I  had  better 
inform  Mr.  Swartwout  myself  of  the  condition  of  the  bonds.  I  at  once 
did  so.  He  seemed  greatly  surprised,  and  remarked  that  it  must  be  impos- 
sible that  so  large  a  deficiency  could  exist,  and  requested  that  the  account 
might  be  re-examined.  It  was  accordingly  re-examined,  and  every  bond 
found  paid  by  the  records  of  the  office  was  marked  ofl^  Still  the  same 
deficiency  existed.  A  list  was  then  prepared  of  all  the  bonds  unchecked 
and  unaccounted  for,  and  was  placed  on  file  in  the  office.  Prior  to  this, 
and  during  the  re-examination,  Mr.  Swartwout  sailed  for  England. 

I  afterwards  proceeded  to  close  all  his  accounts,  and  to  prepare  a  final 
account  current  with  the  Treasury,  when  there  appeared  to  be  due  from 
him  to  the  United  States  one  million  two  hundred  and  twenty-five  thou- 
sand dollars.  When  this  result  was  finally  ascertained,  I  informed  Mr. 
Hoyt,  the  present  collector,  that  his  accounts  would  be  delayed  in  conse- 
quence of  great  discrepancies  in  Mr.  Swartwout's  accounts. 

He  at  once  desired  to  know  what  these  discrepancies  were,  and  asked 
to  see  a  statement  of  them.  Such  I  accordingly  prepared,  and  submitted 
to  him,  making  a  memorandum  of  the  date  thereof,  which  was  on  the 
31st  of  October  last. 

In  consequence  of  this  matter  the  collector  had  an  interview  with  the 
cashier  and  assistant  cashier,  and  learned  from  the  latter  that  a  large 
number  of  bon^  had  been  paid,  and  the  money  received  by  Mr,  Swart- 
wout ;  of  which  bonds,  he,  the  assistant  cashier,  had  taken  a  list,  and  the 
samo  was  then  in  his  possession.  That  list  the  assistant  cashier  handed 
to  me,  and  I  herewith  transmit  it  for  your  examination.  The  list  is  in 
the  handwriting  of  Mr.  Phillips,  but  it  does  not  contain  all  the  bonds 
missing. 

A  statement  of  the  items  constituting  the  whole  balance  due  by  Mr. 
Swartwout  has  been  furnished  to  Mr.  Underwood,  of  the  Treasury  De- 
partment, and  for  the  particulars  of  wliich  I  have  to  refer  you  to  him, 
being  unable  to  give  any  more  light  upon  tlie  subject  than  merely  to 
state  that  such  do  exist,  unless  some  unaccountable  errors  have  been  made 
in  the  accounts. 

My  positive  knowledge  of  these  discrepancies,  by  statements  made 
upon  my  own  examination,  was  comnumicated  to  the  present  collector  in 
order  that  he  might  be  aware  of  tiie  exact  condition  of  affairs,  and  take 
such  measures  for  bringing  his  own  accounts  and  those  of  Mr.  Swart- 
,wout  to  a  close,  ready  for  transmission  to  the  Treasury,  as  he  should 
deem  necessary  and  proper. 

I  remain,  respect  full  v,  vour  obedient  servant, 

J.  A.  FLEMING,  Auditor. 

Henry  D.  CnLPix,  Esq., 

Solicitor  of  t/ic  Trcdsurij. 


52  Doc.  No.  13. 


(No.  9.) 

A  statement  of  such  sums  as  I  have  been  enabled  to  ascertain  from  the 
old  check-books  in  the  office  as  were  drawn  by  Mr,  Swartwout  Jrom 
the  public  depositefor  his  own  use. 

1834,  November  20   20 

1835,  June  20        -          -          -          -          "          "  ^,500  00 

1835,  July  2   f  2 

1835,  August  22   5,000  00 

1835,  September  9  -          -----  3, 000  00 

1835,  September  11   2,5u0  00 

1835,  September  29           -          -  .       -          -          -  YZ  Z 

1835,  October  7  '  "  ^,500  00 

1835,  October  12    -   2,500  00 

1835,  October  23   ^'000  0° 

1835,  October  24    -----         "  °° 

1835,  November  5            -          -          -          "          "  6, 500  00 

1835,  November  7   00 

1835,  November  9  -          -          -         -          -         "  ^,000  00 

1835,  November  10   5,500  00 

,ooe   n,,„„„,l,<>,-  in              -            .            -            -            -  i,lUU  uu 


1835,  December  10 


2,500  00 


00 
00 


1836,  February  3   -----  i'<;nnnn 

183(i,  February  27  -  -         -         -         -  "  Y^IZ 

1836,  March  1       -  Ymo  Z 

1836,  March  7  "° 

1836,  March  17     -  ^-^"^ 

1836,  March  17     -  -          -          -         "  "  ' 

1836,  March  .23      -  -       .    -          -          "  " 

1836  March  27  ®'5°°  °" 

Ico  '  I     1  ,  -          -  -      12,000  00 

1S36,  Apn  1         -  -          -  _ 

1836,  April  2        -  -          -  ' 

1836,  May  3 

1836,  May  4          -  .-          -                     _  _  0 

1836,  May  7          -  -          -  ' 

1836,  May  20        -  -          -          "          ^  ^  ^^^J 

1836,  May  20        -  -          -          "  ' 
1836,  May  24 

1836,  May  27         -  -           -                      _  _        3^  „ 

1836,  .Tu  y    4         -  -           -                      _  _        2  QOO  00 

1836,  July  15  -  -  -  _  4  000  00 
1836,  July  16  4^000  00 

1836,  October  22    -  -          -  ^'^^^ 

1336,  October  24    -  -          -          -          "  ^'^^^ 

1836,  November  10  -          -         "         ■  "'^^q 

1836,  November  14  -         -         ■         '  2',000  CO 

1836,  December  17  -          -          _          _  _        ^  ^0 

1837,  January  4     -  -          -                     _  _        2,000  00 
1837,  January  23  -  -          -           _          _  _  ^' 
1837,  March          -  -          -          _          _  _        6,000  00 
1837,  March         -  -         -                   _  _  00 
1837,  March  13     -  -         "  ' 


Doc.  No.  13. 


53 


1837,  March  17 
1837,  March  23 
1837,  March  25 
1837,  April  17 
1837,  June  3 
1837,  June  6 
1837,  June  10 
1837,  June  23 


5^4,000  00 


3,500  00 
2,900  00 
3,200  00 
1,500  00 
1,700  00 
1,000  00 
3,000  00 


^193,602  20 


The  above  statement  has  been  taken  from  the  old  check-books.  I  have 
not,  however,  been  able  to  find  that  includmg  the  checks  from  June,  1830, 
to  December,  1831. 

These  sums  I  knew  particularly  to  have  been  used  in  the  manner 
stated,  from  marks  made  by  me  in  the  checks.  They  are  not,  however, 
to  be  understood  as  embracing  all  the  moneys  that  were  appropriated  by 
Mr.  Swartwoui.  He  was,  as  I  have  stated,  in  the  habit  of  taking  money 
and  replacing  it,  so  that  it  is  now  impossible  to  trace  it  out  or  give  a  par- 
ticular account  of  each  sum.  This  memorandum  is  as  full  as  I  can  now 
make  out,  from  my  examination  of  these  books.  In  the  earUer  period  of 
these  transactions,  1  was  not  in  the  habit  of  noting  the  checks  used  by  Mr. 
Swart  wo  ut,  and  cannot  therefore  refer  to  them  as  accurately  as  I  caa 
subsequently  to  1834. 


J.  PHILLIPS. 


54 


Doc.  No.  13. 


(No.  10.) 

Copy  of  the  statement  in  the  handwriting  of  Mr.  Fhillij^s.  the  assist"^ 
ant  cashier,  (referred  to  hy  Mr.  Fleming  in  his  letter  of  November 
16,  1838,)  being  the  list  kept  by  him  of  a  number  of  bonds  which  had 
been  paid,  and  the  money  received  by  Mr.  Swartwout. 


The  portions  of  the  following  statement  included  within  brackets,  [  ]  were  in  pencil  in  the  original. 


n.i 

Jan'ry 

11 

J.  Gelion  &  Co. 

20,637 

;^265  98 

6i 

20 

Chassuines  &.  Paillet 

20,934 

213  68 

C( 

12 

J.  Gehon  &  Co. 

20,635 

251  46- 

U 

13 

Foster  &  Netchie 

20,613 

136  36 

a 

12 

Wadsworth  &  Smith 

S. 

9,953 

117  88 

a 

17 

J.  Deving^         _          .  .. 

20,771 

109  80 

20 

P.  J.  Biijac 

21,073 

217  88 

a 

20 

G.  Davis          -          -  - 

S. 

9,983 

499  90 

u 

17 

B.  Blanc 

20,443 

277  90 

17 

F.  Victor  &  D. 

20,457 

303  96 

20 

J.  M.  Jacquiline 

20,711 

516  72 

17 

J.  Napier         -          -  - 

20,459 

135  92 

U 

20 

.T  Bevlard.  ir.  - 

s. 

9,987 

351  26 

u 

IS 

IVfastei's  IVlarkoe.  &  Co 

20,721 

512  50 

u 

20 

GnndbilP,  &  Co 

21,001 

266  26 

ii 

20 

J.  Webstur  &  Co. 

21,313 

130  75 

ib 

20 

O  Calemard  &  Co 

20,942 

192  92 

u 

18 

S.  Broome  &  Co. 

s. 

9,947 

322  00 

u 

20 

T^pvaisiTip<?  Rj  BnP7ai*d    -  - 

21,041 

165  66 

u 

CoIpv  &  Smith 

20,741 

136  52 

a 

13 

Do. 

20,451 

267  77 

17 

Do.' 

20,828 

134  00 

u 

12 

W  B  Bend 

20,261 

108  70 

ii. 

Do 

20,259 

186  04 

a 

1  Q 

T?    Vnnflpwatpr  ■» 

XV.     V  U.XXLIC/  W  Clival  ' 

20,946 

261  80 

u 

17 

Wright  &  Co.  - 

20,958 

801  16 

a 

20 

E.  Cauldwell  - 

20,950 

111  20 

^^ 

17 

E.  &  C.  G.  Fehr  &  Co.  - 

20,429 

1,494  68 

18 

Do.         -          -  - 

20,431 

286  84 

a 

20 

B.  D.  Ivernoes  - 

20,713 

139  71 

a 

17 

F.  Gebhard 

20,479 

192  88 

14 

Taylor,  Little,  &  Co.  - 

21,919 

150  85 

ii 

10 

Do.         -          -  - 

20,263 

598  50 

u 

10 

Do.         -          -  - 

20,265 

382  2a 

ii 

7 

Hinschen  &  Urquhart  - 

20,615 

436  30 

a 

7 

C.  Graeb  &  Victor 
[2.] 

20,493 

1,739  40 
[12,417  34] 

a 

18 

A.  Legaux  &  Plunkett  - 

21,529 

144  59 

6i 

18 

Do.         -          -  - 

20,535 

236  91 

iC 

20 

H.  Jessop 

20,866 

138  87 

66 

10 

A.  &  S.  Willets 

20,185 

310  71 

13 
10 
20 
IS 
20 
11 
10 
17 
14 
18 
19 
IS 
18 
20 
15 
20 
17 
13 
10 
20 
17 
17 
17 
17 
17 
20 
20 
20 
20 
20 
20 
18 

20 
22 
18 
18 
29 
24 
29 
18 
29 
21 
20 
18 
12 
11 
15 
29 


Doc.  No.  13. 

(No.  10) — Continued. 


A.  &  55.  Willets 

20,693 

C.  Richmond,  jr. 

-iU,  ill) 

ii.  r .  V  aiei 

c 

1 U,  1  O  / 

Jr.  01.  J.  o.  urary 

Borceau  &  J.  Umuller  - 

20,976 

J^.  H.  rSutlei      -           -  - 

1 9,991 

C.  Cairlidge  - 

20,  J9  / 

Tin 

O  1  no'7 

Uo.         -          -  _ 

20,399 

p.  Harmony     -          -  - 

20,433 

w.  Qi  r.  Jac[ues 

20,667 

P.  Lajeune  - 

9,949 

DO.           -            -  > 

Q 
o. 

9,951 

Do.           -            -  - 

c 

9,981 

Tarbox,  Kingsley,  &  J. 

-iU,o  /  0 

21,149 

E.  Noltenuns    -          -  - 

20,565 

w  .  w.  Lnestei  &  uo. 

20,509 

Do.           -            -  - 

20,293 

J.  Adams  - 

o. 

10,013 

Hunt  &  rJrooKs 

20,981 

Do.          -           -  - 

20,983 

Wickelhausen  &  Achely 

20,n2o 

Tin 

DO.            _             _  - 

20,527 

Oldnier,  jJUlclIJj  Ot  V^O. 

c 
o. 

Deckham  &  Moore 

o 

S. 

9,991 

#    DO.          -           .  , 

9,999 

?>anas,  1  urner,  r  ox,  &  Lo. 

20,993 

Brothers  iMellv 

20,679 

J.  HiUison         -          .  » 

20,868 

(jr.  J3.  Morewood  &  uo. 

20,804 

DO.             _              -  _ 

20,991 

C  H.  Kusseii  &  Co. 

20,783 

1  nompson  &  uo. 

21,033 

E.  r  ridler  &  Co. 

21,205 

Thompson,  Austin,  &  Co. 

20,902 

Li.  Urayot          -          -  - 

21,160 

Do.             -          -  - 

22,133 

S.  Chappel  - 

21,164 

Do 

xjyj,                  -              -  - 

on    d Q 

Fitch  &  Co.  - 

s. 

10,025 

Boorman,  J.,  &  Co. 

20,880 

Do.         -          -  - 

20,878 

D.  Hadden  &  Co. 

s. 

9,975 

Do.         -         -  - 

20,127 

Do.         .         -  - 

20,129 

Salters  &  Co.  - 

20,890 

Cleaveland,  Lewis,  &  Co. 

21,393 

4. 


21 
26 
26 
26 
20 
24 
26 
29 
29 
24 
29 
26 
26 
26 
26 
28 
28 
29 
29 
24 

29 
26 
24 
29 
29 
29 
21 
20 
29 
26 
29 
29 
26 
15 
24 
29 

6 
18 
17 

5 
25 

1 

20 
26 
22 
29 
24 
24 


Doc.  No.  13. 

(No.  10)— Continued. 


S.  Hicks  &  Sons 

20,989 

Gary  &  Co.  - 

S. 

10,019 

Do. 

S. 

10,023 

Girding  &  Sumon 

21,103 

Jeamenand  &  Beguin  - 

20,731 

P.  Harmony  &  Co. 

s. 

10,021 

F.  Gebhard 

21,067 

P.  Harmony  &  Co. 

21,172 

Do.         -         -  - 

21,174 

A.  Legaux  &  Plunkett 

21,527 

Grennell,  M.,  &  Co.  - 

21,295 

F.  S.  &  P.  Schlesinger  - 

21,231 

Wolfe  &  Clarks 

21,359 

J.  De  Ruyter  - 

21,170 

C.  Graebe  &  Victor 

21,107 

P.  Harmony  &  Co. 

21,113 

De  Rham  &  Moore 

21,146 

.J.  Rankin  - 

21,133 

J.  D.  Wright  - 

21,109 

E.  Fridler  &  Co. 

20,968 

[4.1 

Breath,  Bockee^  &  K.  - 

21,123 

Carwell  &  Murdock 

21,351 

A.  Averill  &  Co. 

20,898 

H.  &  W.  Delafield 

21,166 

Arnold  &  Lathrop 

21,277 

Ja.  Morrison  &  Co. 

21,713 

E.  Stevens  &  Sons 

s. 

9,957 

G.  H.  Newbould 

21,007 

JoneSj  Walton,  &  F.  - 

21,227 

F.  Grumenthat  &  Co.  - 

21,168 

G.  B.  Morewood  &  Co. 

21,349 

P.  &  J.  S.  Crary 

21,131 

J.  S.  Crary  &  R.  Brumly 

21,015 

G.  W.  Shields  - 

20^447 

A.  Loubat  - 

s. 

10,011 

Wiley  &  Lons:  - 

21,257 

Hudson  &  Kennard 

19,914 

Thompson,  Austin,  &  Co. 

22,977 

Spofford  &  Tileston 

20,800 

Kissam  &  Co.             -  - 

15,266 

N.  Cogswell 

s. 

10,007 

I^.  Page  &  Son  - 

21^43 

Gilbert,  Bailey,  &  Draper 

20,677 

Henschen  &.  Urquhart  - 

2i;i39 

Do.         -          -  - 

Wickelhausen  &  Achelv 

21,147 

C.  F.  Uhlhorn  &  Co.  - 

20,918 

Do.         .         -  . 

s. 

9,985 

5 
5 
3 
24 
17 
15 
26 

3 
3 
3 
3 
4 
5 
7 
7 
11 
8 
2 
9 
10 
8 
24 
24 
13 
22 
11 
14 
15 
11 
11 
13 
10 
IS 
15 
21 
21 
13 
24 
1 
13 
21 
10 
21 

10 

26 
21 
25 


Doc.  No.  13. 

(No.  10) — Continued. 


1 .  Jiunt  &.  L'O. 

1 6,204 

KoDerts,  liros.  &  Co. 

14,852 

Labron  &  Ives 

15,385 

i>icjL<eiian  ci,  xiicnarQSon 

W.  bketcnly 

21,059 

J .  \\  .  J^te wart 

20,267 

W.  (X.  J>.  vVoodniul 

14,049 

[5.] 

Hunt  &  rSrooKS 

1  A  fen 

14,o5o 

UO. 

14,654 

Uo. 

14,652 

Barclay  &  Livingston 

21,221 

Uo. 

21,24  / 

Uo. 

2 1,J03 

Uo. 

21,383 

Do.                 -         .  - 

2 1,49  / 

Uo. 

21,609 

Uo. 

15,356 

Uo. 

21,195 

Uo. 

21,921 

Uo. 

21,499 

UO. 

O  1   o  o  c 

21,Jo5 

Uo. 

20,926 

Uo. 

10,009 

Uo. 

20,073 

Uo. 

21,01 1 

#  Uo. 

15,354 

Uo. 

21,733 

UO. 

15,  /64 

rnelps,  Uodge,  &  Co. 

15,820 

K.  ii(Vans  ct  Co. 

20,231 

Uo. 

20,633 

Lyon,  Wright,  &  Co. 

22,541 

TOT                           ^    D  /~1 

J.  &  J.  Stewart  &  Co. 

16,260 

C.  w.  Vorwerck 

21,763 

B.  Stagg  &.  Co. 

22,243 

Rowland  &  Aspinwall 

22,365 

Walker  Bro. 

20,199 

vv.  b.  JLJoardman  - 

10,029 

W.  Borine 

19,524 

Cn.  Booth 

20,209 

V.  Banalon 

S.  9,967 

G.  Bailey  &  Draper 

19,993 

J.  Chambers 

21,019 

[6.] 

R.  J.  Cochran 

20,061 

Do. 

21,039 

Do. 

20,806 

Do. 

21,037 

•  The  last  6gure  3  erased  in  the  original. 

58  Doc.  No.  13. 


(No.  10) — Continued. 


Jan  ry 

1  n 
lU 

J .  csi,  A.  unaners  *s.  i^o. 

on  OT1 

S24Q1  7fi 

(( 

1  /I 
14 

Tin, 

UO.                       -                  -  - 

on  T  ^  Q 

/CU,  /4y 

9^i  1  ^fi 

AOL  OO 

n 

1  fi 
1  D 

J.  uooper            -         -  - 

1  /I   1  Q  Q  '~ 

14,1  J  J 

^10  ULf 

2  1 

B.  H.  Downing     .          -  - 

on  Q 1 

971  74 
All  1^ 

u 

1  O 

17  U.                     -                -  - 

on  (\A'\ 

'i7fi  76 

a 

on 

L/O.                      .                 -  - 

on  « 

>£U,OlO 

000    /  0 

a 

A 

4 

T~\  1 1 7-/-\  »-v-»  o  i-»    Jkt     iV/'I  1110 

jjiKeman  &  iviuis  «          -  - 

1  Q  0  1  *? 

1  y  ,y  1  / 

114  9f\ 

11^  AKJ 

6i 

1 1 

jjaivion  cK.  Dios,    -          -  - 

on  no7 

q  c:n  ^4. 
0 ou  0^ 

1  Q 
1  J 

uo.               _           -  - 

on  1  ft'? 

fion  fi4 

Oovi  OHt 

n 

1  O 

1  y 

uo.              -           -  - 

on  onn 

1  1  fiR  fiQ 

1  ,  1  00     U  C7 

JJO.                  -              -  - 

2  fil 2  S4 

l^r  eu.j 

O  1 

Uudbitjidin  oi.  Jr oiivcri 

90  QOQ 

4'i7  O.S 

r  eor  y 

O  1 

rjuiaii  &  uoiiiver  -          -  - 

OO  1 
J4  i 

41  fi  SO 

1 1  0  0\J 

O  1 

1  .  IjrlDDS     -                -                -  - 

OO  Q'^Q 

094  fiS 

i( 

O  1 

1  isQaie  ql            -          -  - 

OO  497 

((' 

»0 

A.  Ogden            -          -  - 

1 0,404 

TCI  nn 

101  UvJ 

lo 

ijr.  ij.  iviorewooci  i^-o. 

1 0,O  /  0 

'^'^1  on 

Jan^ry 

1  O 

J.  uonnan           -          -  - 

9n  fiQQ 

167  00 

reu  ry 

o 

-              -  - 

91  947 

156  80 

u 

01 

\j.  xVlUcl  OC  Vyt>.           -                  -  - 

22,291 

693  40 

o  o 

J  a.  r .  xiacnan  - 

99  '^7 

332  75 

Q 

R.  Loreaux  - 

91  47Q 

128  80 

a 

JJO.                -  - 

121  84 

O  1 

r .  w .  ocnmicu  csc  v^o. 

99  7  'iQ 

121  16 

66  ' 

21 

Maitland,  K.,  &  Co. 

22,435 

241  60 

i6 

O  1 

J.  JJ.  vv  rigiiL  ~ 

09  4fi7 

105  69 

i( 

O  1 

o.  unappei          -  - 

99  4Qf^ 

597  06 

a 

O  1 

riorceau  &  J .  u  niuiier 

99  907 

176  31 

Jan^ry 

17 

Wads  worm  csi  oniun 

90  67*? 

184  76 

r  eb  ry 

21 

DO.                -            -  - 

99  41  Q 

320  69 

O  1 

IvlOll  rXJUll                  _                -  - 

22,317 

100  20 

^( 

21 

A.  Richards  ... 
[7-] 

99  9'^7 

226  96 
ri4  010  651 

21 

Brown  &  Ives       -         -  - 

99  f^l  7 

123  51 

^( 

O  1 

r .  &  A.  Lr.  uarneb 

145  93 

66 

1  R 

JjUQ  Oi.  Lxlllcld.Il 

22,481 

180  00 

4( 

17 

Ja.  Morrison  &  Co. 

441 

1  209  69 

18 

Marquand  &  Co.  -          -  - 

99  79Q 

150  41 

22 

J.  B.  Lasala         _          -  - 

99  471 

193  41 

18 

Koberts,  riros.,  &  L/O. 

jN.  Lobb    -         -          -  - 

99  1  ft 

308  82 

44 

18 

99  99 

110  06 

44 

lo 

T-Tor-icriVion  9^  TTrniihnTf  _ 

22,339 

358  34 

12 

Phelps,  Dodge,  &  Co. 

22,197 

549  16 

66 

10 

Leve^^tt  &  Thomas 

22,003 

142  34 

66 

18 

Piatt  &  Bros. 

22,749 

108  93 

66 

18 

C.  H.  Marshall  - 

22,167 

152  08 

66 

18 

W.  W.  Chester  &  Co. 

22,165 

245  01 

66 

18 

C.  &.  J.  Barstow  &  Co.     - ' 

22,321 

310  72 

66 

18 

Walker  &Bro.  - 

22,407 

342  68 

IS 
10 
18 
18 
18 
18 
18 
IS 
18 
18 
18 
18 
21 
21 
10 
10 
17 
4 
25 
25 

11 
26 
5 
10 
14 
15 
17 
13 
3 
9 
9 
10 
10 
12 
10 
15 
13 
14 
14 
10 
10 
12 
10 
14 
10 
10 
10 
12 


Doc.  No.  13. 

(No.  10) — Continued. 


J  .  Hi.  11  V                      -                _  - 

9  9  '^'^7 

Frpiirh  &  Adlard  -           -  - 

22,331 

J.  O.    1  llllllltJlllS           »                  -  - 

99  90*^ 

L/idlK  Cv  V>011             -                -  ~ 

99  741 

T  Ophon  &  Co  - 

22,599 

tV  .   V>  Illlc  \V  1  Iglll     -                -  - 

D  Frv       -           -           -  _ 

22,697 

VSf,    >V,  1>I  tJ  VV  Uii  UlU.    -                  -  - 

22  647 

i>  tllSrU  <X  VTlbyU         -                 ~  - 

22  fiQQ 

1>1.    T  dllclloL y  IltJ  0«L  • 

22  '^07 

Tnmps:    Millpr   Sj  Pn 
1  Ulllcbj  ivillicij  CV.  ou.  • 

22  1  '^l 

Ijr.  \jrlt)Vc 

^Vlpvpr  T-fimpflpn 

22,315 

i>iciiiiubii  Oi.  rviiiiiu.             ~  - 

22  ^^'^ 

L.oiiciibi  Cx  jjcirucy 

21  fiQQ 

L  yO  J  J 

Tin                 -            -  - 

21  fiQ7 

uu.               ~           -  - 

Do                -            -  - 

Do  ... 

1 4  OSS 

uu.                -            -  - 

1  T  ,U  O  D 

l^CoUVcrj   1  liUIllclo^  OL  v>U.  •" 

22  4f»Q 

vjr.    TT  lllLcilvt/1              -                -  - 

211  4*^ 
/6  1  , 1  -to 

Crnr\\r    Watt    J?'^  Pr^ 

1  Q  Q 

Do.             -          -  . 

19,961 

Tin 

uo.               -  - 

on  Q71 

Fir* 

on  Q7'^ 

Fin 

on  491 

Do.  ... 

20  '^fiQ 

Tin 

01  Q'^l 
/«  1  ,o .)  1 

Tsn 

0 1   Q  Q 1 

JJO.                  -             -  - 

0^   QO 0 

iiiouipson,  Aiisiin,  oi  uo. 

ir^aii  jienaiiia        -          -  - 

O  1    ft  1  7 

/6  1  ,o  1  / 

1  ,0  1  1 

1.  vjri  iineainai  &  uo. 

O  1    Q  /I  C 

1  ,o4o 

X .  xViorion           _          «.  „ 

O  1    Q  Q  O 

1  ,ooo 

xviggs,  1  ayior.  ci  uo. 

JJO.                   -               -  - 

on  /i  Q 1 

j.  Ur.  &  tj.  iDOher  -          -  - 

O  O  1  o 

r  auei     iMerie      -          -  - 

o.  lU,Uo  / 

T.  J.  Bannon  &  Co. 

22,039 

A.  E.  Bone 

22,091 

K.  Page 

21,953 

Grennell,  M.,  &  Co. 

21,965 

Colgate,  Pollen,  &  Co.  - 

22,029 

Russell,  Matteson,  &  Co.  - 

22,669 

J.  Rankin 

21,841 

.N.  Trotter  &  Co.  - 

22,011 

P.  Harmony  &  Co. 

21,843 

12 
12 
9 
3 
10 
10 
10 
12 

11 
10 
10 
10 
10 
10 
11 
11 
10 
12 
10 
10 
8 
7 
12 
10 
12 
12 
11 
10 
3 
10 
10 
11 
10 
10 
10 
10 
10 
10 
10 
10 
10 
10 
10 
10 

3 
13 
10 


Doc.  No.  13. 

(No.  10)— Continued. 


P.  Harmony  &  Co. 

21,731 

Goodhue  &  Co. 

22,213 

Foster  &  Nitche 

21,593 

Do. 

21,591 

Stainer,  Duteth,  &  Co. 

22,583 

Hicks.  Laurence,  &  Co. 

21,757 

J.  B.  Lasala 

21,651 

J.  Macy  &  Son 

21,895 

[9] 

C.  Muer  &  Co.  ~ 

21,569 

Do. 

21,567 

E.  W.  Canning 

22,109 

Chassuines  &  Paillet 

22,123 

Thompson  &  Co.  - 

21,791 

Grennell,  M.,  &  Co. 

21,831 

Sherman  &  Gillelan 

16,912 

Do. 

16,914 

A.  Frost  - 

21,743 

Jenrenaud  &  Beguin 

S.  10,071 

R.  J.  Walker 

22,033' 

Jones,  Walton,  &  F. 
Porter,  Denny,  &  Co. 

22,659 

21,647 

Do.     .  . 

21,649 

D.  Rogers  &  Son 

21,625 

A.  H.  Dorr  &  Co. 

21,861 

E.  Stevens  &  Sons 

S.  10,069 

Masters,  Markoe,  &  Co. 

21,813 

S.  Guppy  &  Co.  - 

22,205 

J.  C.  Heart!  &  Brothers 

22,637 

Goddard  &  Gleeson 

21,849 

J.  R.  St.  Felix  &  Co. 

21,665 

Reybun  &  Andariese 

21,551 

Do. 

15,529 

Boorman,  J.  &  Co. 

21,537 

Do. 

21,539 

J.  S.  Summers  &  Co. 

22,191 

J.  A.  Vorsen 

22,299* 

Do.               -  - 

22,309 

J.  R.  Evans 

22,521 

G.  B.  Morewood  &  Co. 

22,137 

Donner  &  Rogers 

21,969 

H.  Jessop 

22,281 

Wetmore  &  Co.  - 

22,385 

Hebert  &  Sonteyran 

22,269 

C.  Brugiere  &  Co. 

22,153 

[10] 

D.  Jacot     -          -  - 

21,245 

Ja.  D.  W.  Stansbury 

20,685 

Wiley  &  Long 

22,505 

♦  The  last  figure  9  erased  in  the  original. 


% 

10 
12 
10 
10 
20 
10 

9 
10 
11 

3 

9 
12 
12 
12 
12 
12 
11 
10 
10 

9 
12 
10 
10 
12 
29 
11 
10 
12 
12 

9 
11 
11 

3 

10 
11 
12 
10 
11 
12 
10 
11 
15 
12 
9 
9 
9 
9 
10 


Doc.  No.  13. 

(No.  10) — Continued. 


Bach  &  Bradish  - 

22,023 

W.  &  F.  Jaques  - 

21,799 

Lane,  Lamson,  &  Co. 

21,SS3 

R.  Bage  &  Co.  - 

22,559 

L.  Lorut  - 

S. 

9,993 

Eorgler  &  Foley 
Berryman  &  Ebbets 

21,773 

21,875 

Do.  ... 

21,879 

Faber  &  Merle 

S. 

10,053 

Howland  &  Aspinwall 

s. 

10,039 

McAlpin  &  McFarlan 

21,947 

C.  A.  &  E.  Hickscher 

21,993 

Do. 

21,995 

Do. 

21,997 

Do. 

21,999 

Do. 

22,001 

T.  Gibbs 

21,617 

F.  S.  &  P.  Schlesenger 

21,977 

D.  Felt     -          -          .  . 

21,599 

J.  Chamberlin       -          -  . 

22,031 

De  Rhani  &  Moore 

s. 

10,067 

Borceau  &  Muller 

21,579 

Do. 

21,583 

D.  Watkinson  &  Co. 

21,933 

Spoffard  &  Tileston 

21,281 

Do. 

21,615 

Gibson,  Sons,  &  Co. 

22,279 

L.  F.  Varet 

s. 

10,059 

A.  Averill  &  Co. 

21,857 

J.  Allerson  - 

22,573 

S.  Chappell 

21,739 

Do.  ... 

21,741 

Philip  &  Eyterye 

22,497 

J.  Beylard,  jr.  - 

21,839 

J.  P.  Garcia  ... 

21,829 

J.  Meyer  &  Son    -          -  - 

21,897 

E.  Hunt 

21,643 

E.  W.  &  F.  Trvon  &  Co. 

22,129 

F.  Gebhard  &  Co. 

s. 

10,065 

Chastelain  &  Ponvert 

22,695 

Ja.  Morrison  &  Co. 

22,557 

Meyer  &  Hupeden 

20,453 

J.  Peters  &  Co.  - 

21,663 

Ja.  Morrison  &  Co. 

21,711 

F.  S.  &  P.  Schlesenger 

21,975 

Borceau  Jumuller 

21,581 

Smith  &  Wright 

22,241 

Phelps;  Dodge,  &  Co. 

21,631 

11 
11 

10 
9 
9 
9 
9 

11 

3 
9 
9 
9 
9 
9 
9 
11 
9 
9 
21 
15 
9 
9 
9 
3 
9 
9 
9 
9 
9 
9 
9 
9 
9 
9 
9 
9 
9 
18 
9 
9 
9 
9 
11 
29 
11 
9 
9 
9 


Doc.  No.  13. 

(No.  10)— Continued. 


I 


Klindgen  k  Levenhazen  - 

21,927 

Carey  &  Co.         -          .  ^ 

21,765 

Salmon  &  Stuyvesanl 

21,543  - 

C.  A.  &  G.  F.  Everson  - 

21,607 

Phelps,  Dodge,  &  Co. 

22,181 

Do.  ... 

21,629 

Goodhue  &  Co.  - 

21,423 

B.  Blance  - 

21,G10^V 

[13.] 

Hasluck  &  Buck  -         ~  - 

21,671 

Do.            -         -  . 

22,219 

A.  W.  Spies 

21,707 

Littlefield  &  Shaw 

21,745 

W.  Whitehead  - 

21,399 

E.  P.  &  H.  Heyer 

21,095 

Do.  ... 

21,097 

C.  Brugiere  &  Co. 

21,835 

L.  F.  Varet 

21,549 

J.  R.  St.  FeUx  &  Co. 

21,669 

S.  T.  Tisdale 

21,186 

Do.            .          -  - 

20,894 

J.  Gehon  &  Co.  - 

21,755 

Webb  &  Tinson  - 

22,013 

W.  &  B.  F.  W^heelwright  &  Co.  - 

21,627 

A.  &S.  Willets  - 

21,299 

W.  Whitewright  - 

21,693 

Do.  ... 

21,695 

Tomes,  Miller,  &  Co. 

21,395 

Do. 

21,457 

J.Bach    .          -          -  - 

21,513 

McCurdy  &  Aldrich 

21,517 

Do.            -          .  - 

21,519 

J.  T.  Dolan 

21,441 

Do.  ... 

21,443 

Gracie  &  Sargent  -          -  - 

9,687 

Wolfe  &  Clarks  - 

22,627 

C.  H.  Russell  &  Co 

21,989 

Do. 

21,991 

Van  Amburg  &  Magec 

20,617 

Cripps  &  W^yeth  -          -  - 

21,637 

T.  Dean    -          -          -  - 

21,511 

C.  n.  Sand 

21,461 

J.  W.  Tait 

22,211 

Arnold  and  Latlirop 

21,871 

St.  F.  Dorr  &  Co.  - 

21,421 

Do.  ... 

22,047 

Do.            -          -  - 

21,491 

Do.            .          -  - 

21,493 

Do. 

23;027 

11 

10 

11 
11 

10 
10 
10 
10 

11 
11 
11 

10 

o 

o 

10 
22 
11 
11 
10 
10 
9 

9 
9 
9 
9 
9 
9 
9 
11 
10 
10 
10 
10 
11 
10 
18 
10 
10 
9 
9 
9 
10 
10 
9 
9 

7 

3 
9 


Doc.  No.  13. 

(No.  10~Contiiiued.) 


P.  &  J.  S.  Crary  - 
Young,  Smith, '&  Co. 
Back  &  Bradish  - 
E.  P.  Geer 

Desdesiiies  &  Boosard 
Do. 

J.  E.  Plyde  &  Co.  - 
Pfieffer  &  Wiseman 
Chastelain  &  Ponvert 
Means  &  Sprague 
J.  1).  Wright 
P.  J.  Nevins  &  Son 

C.  W.  Vorwerck  - 

E.  Boisresard 
T.  J.  Barton 
Grennell,  M.,  &  Co. 

Do. 

Fellows,  Read,  &  Co. 
Do. 

D.  Fry  - 

[12.] 

Pruyn,  Wilson,  &  V. 

'Do. 
C.  Donaldson  &  Co. 
L.  Benedict  &  Son 
Do. 

J.  &  J.  Stewart  &  Co.  - 
'Do. 

E.  &  G.  W.  Blunt 
J.  Hutchison 

C.  H.  Sand 
Do. 

P.  Harmony  &  Co. 
Musegaes  &  Glumn 

F.  Gebhard&Co. - 
R.  Grace  [January] 
Engler  &  Foley  - 
Brothers  Melly  - 
Stout,  Ingoldsby,  &  Co. 

F.  Shelden  &  Co.  - 
J.  S.  Summers 
Goodhue  &  Co. 

E.  CoUamore 
Whitney  &  Foster 
Thompson,  Austin,  &  Co.  - 
[14.] 

C.  Ahrenfeldt 

J.  &  J.  Stewart  &  Co. 

P.  &  J.  S.  Crary  - 


9 
9 
9 
9 
9 
9 
3 
9 
9 
9 
9 
9 
9 
9 
9 
9 
3 
9 
9 
9 
1 
9 
9 
3 
9 
9 
3 
13 
21 
1 
10 
12 
11 

9 
9 
9 
9 
9 
9 
14 
19 
5 
7 
6 
5 
20 
18 
23 


Doc.  No.  13. 


(No.  10)— Continued. 


P.  &.  J.  S.  Crary  - 

21,689 

S.  Cochran          .          -  . 

22,689 

J.  Reese  &  Sons    -         -  . 

21,469 

J.Hill 

21,525 

Tisdale&Co. 

21,717 

Paton  &  Stewart  - 

21,509 

C.  Jegaiimey  - 

21,515 

W.  W.  Seymour  -          -  - 

21,777 

T.  L.  Chester  &  Co. 

21,955 

Do.  ... 

21,959 

J.  P.  Moore 

21,455 

A.  Baker             .          -  . 

21,467 

Gravely  &  Wreaks 

22,625 

P.  J.  Bujac 

22,163 

Sheldon  &  Phelps  - 

21,485 

Walsh  &  Mallory  - 

21,747 

Hoguet  &  Son      .         -  . 

21,459 

Kelloggs  &  Son  - 

21,575 

Thompson  &  Co.  - 

21,789 

Roberts,  Bros.,  &  Co. 

21,703 

C.  Richmond,  jr.  - 

21,913 

G.  Webstur  &  Co. - 

21,925 

Lane,  Lamson,  &  Co. 
Schuyler  &  Swords 

21,881 

21,311 

H.  Wolcott 

21,375 

Do.  ... 

21,397 

Do.  ... 

21,287 

H.  E.  Wilson       -    '  ^ 

22,347 

Hogan  &  Miln  - 

20,822 

Do.  ... 

19,583 

Do.             -         .  - 

S.  9,919 

Do.             -         .  - 

S.  9,937 

J.  D.  Wendall 

22,177 

[15.] 

A.  H.  Dorr 

21,859 

J.  J.  Roosevelt  &  Son 

21,505 

F.  Nostrand  &  Co. 

21,795 

B.  Pike  &  Son 

22,359 

J.  Blackburne,  jr.  - 

22,531 

J.  A.  Voison  - 

22,301 

Wolfe,  Bishop,  &  Co. 

18,684 

Do.            -          -  . 

571 

Wolf  &  Bishop  - 

17,782 

Do.            .          .  - 

18,390 

Do.            .         -  - 

18,234 

Do.  ... 

18,388 

Do.            .          .  - 

17,266 

Do. 

22,641 

Do.            -  - 

22,639 

17 
7 

15 
13 
20 
7 

9 
2 

16 
17 
14 
19 
7 
6 
6 
5 
20 
11 

]7 

17 
10 

3 
17 

23 
13 
7 

15 
24 
24 
23 
IS 
15 
12 
14 
12 
11 
12 
18 
23 
3 
9 
13 
17 
13 
13 
3 
23 


Doc.  No.  13. 


(No.  10) — Continued. 

>Vt?iJl-i  UOUglclSS 

1  0,^  Jj^ 

r  ooic  J  oic-iiiiigj  cc  oo. 

»l .        1.  UOiaii          -  " 

LfO.                    -               -  - 

1      on  Q09 

.UO.                  _              _  - 

1  /  ,  0  4  4 

IJU.                     -  _ 

1  7  m  O 

IJO.                   -               _  . 

UO.                     _                _  - 

LffJ.                    _               _  - 

1  ^  70 e 
1  O,  / 

UO.                   -               _  - 

1  0,  /  ^^0 

1  ~  J  J  o  o 

JJU.                      '                 -  - 

18,955 

Do               -           .  - 

17  OQo 

UO'                 -             -  - 

o  Q  nd  o 
~  o,U4  y 

UO.                 -             -  - 

1  7  Qf\ 
'       1  /  ,DoU 

Fin 

1  7     Q  o 

1  /  ,r)o.i 

/\.  V.  r\o??>i            _            _  - 

1  o  7  7  ri 

1  d.lv>011>>  »X  V/l'.            -                   _  - 

91  QCl 

T   D  Wrio-ht 

(1  .    IJ,     >>lli^lll                  -                      _  - 

10,000 

no. J 

TVr  Dp  Piiorpr         _            _  _ 

23,057 

ndi  I Jiii<ioii  vx  \> .  - 

00  0 1 
^  ^ 

l-i.   IV.   JDl  llii^C               _                   _  _ 

01  411 

1  Il('i])vS,  iJOUgUj  Oi.  vvO. 

1  R  00  «^ 

90     1  0 

-c  ^ ,  0 1  y 

#  TVC 

'     UO.                     -                _  - 

L/.  r)iaiclvC              -            »  - 

Too  aocii 

JlUnDilKl  «ix  L-asev  -             -  - 

'&o,4oy 

.MOliei  oil  v^p[)hIIIltJlllK  I 

90 

IJO.                  -              _  - 

on  Q Q c 

KlggS,  1  .J  OC  UO.      -               -  - 

00  (HI 

x^.  oc  J.  r>.  ^.rary    -          -  - 

00  0  1  T 
44y4  1  / 

It.  r^clltlSOll       L/0.  -               -  - 

1  T  n  1 0 
1  /,Uoo 

IJ.  L  I  aw  101  (I  6c  UO. 

1  o,4oo 

Duiiscoiiib,  Bros.  -          -  - 

2  1 ,94 y 

Desilvor,  Thomas,  &  Co. 

on  "7  "T  c 
^U,  /  /  0 

iJo.               -            -  - 

c\r\  A  0  n 

20,4o5 

J .  Jcjniiin              -          -  - 

01   0^  Q 

1  ,y  Oo 

Kissarii  &  Co.       _          _  _ 

00  Q  -1 

UO.                 -             «  _ 

00  « 1  7 

Do.             -          >  - 

21  473 

Do.             .          _  . 

21,477 

Do.  ... 

20,283 

L.  Macassav        -          -  - 

16,186 

Miller  &  Smith  - 

20,727 

Do.            -          .  - 

20,729 

Do.            -          -  - 

21,407 

Do.  ... 

22,693 

5  *  This  sum  erased  ia  the  original  with  pencil. 


66  Doc.  No.  13. 

(No.  10) — Continued. 


Feb'ry 

IS 

Miller  &  Smith 

^^ 

o 
O 

iviaicu 

7 

B.  Bianco  - 

^^ 

0 

orooni,  Ijios.,  &  x^o. 

a 

c 
O 

uu. 

^^ 

y 

Davis  &  Brooks 

[r  eu.j 

1  O 

J.  Pegg 

n  7 1 

r  eD  ry 

R.  Armstrong 

(J 

y 

A.  ij.  JbayiGS  oi,  ^Lo. 
Boothj  Tonilinson,  &  B 

^( 

o 

Zo 

i( 

O  Q 

UrUDert,  liauey,  ol  .u. 

a 

oo 

fV  .  ijo  wiie  - 

Jan'ry 

e 
D 

J.  Chamberlain 

r  eo  ry 

O  Q 

J.     A.  t^ndrieis  a.  uo. 

2U 

1^*0. 

20 

JJO. 

2  J 

J.  vy'Omidfi 

O  Q 

ol.  r  .  JJOri  01.  kjO. 

2  J 

Decasse,  Miege,  &.  Co. 

a 

1  7 

Do 

a 

1  fi 

X  u 

Do, 

a 

Do 

a 

o 

Do. 

10 

JUO. 

o 
O 

VQ. 

9 

uo. 

Mareh 

7 

Bcrryman  &  Ebbets 

1*  eb  ry 

15 

uO, 

JViarcn 

Q 

vv  fiit^iicy  <x  r  osiUf 

1*60  ry 

i  .  Juejeune  - 

Zo 

Df> 

u 

lO 

y 

J  .  oL  VV  .  iJidCivtiLLb 

12 

1j.  Ijrravcb  Cv  l^O. 

15 

JJO. 

■U 

March 

5 

Jo  1 .  L^aicia 

reb  ry 

y 

JxlLKlilclil 

Jan'ry 

13 

Tin 

Feb'rv 

14 

B.  Graves  &  Co. 

a 

23 

Do.  - 

March 

8 

A.  &  S.  Porrot 

Jan'ry 

11 

MoUcr  &  Oppcnheinie 

[18.] 

21 

MoUer  &  Oppenhcimo 

March 

9 

J.  McCall  - 

3 

T.  S.  Chester  &.  Co.  - 

*  This  sum  erased  iii  the 


22,691 

^S104  80 

21,371 

1,399  30 

22,605 

-    1,511  13 

22,923 

336  31 

17,804 

360  00 

17,806 

161  00 

18,270 

1,080  00 

17,250 

471  00 

21,197 

'19,440  94] 
135  52 

*22,703  [22,221] 
22,813 

172  88 
1,010  90 

22,859 

188  52 

22,265 

190  55 

19,859 

127  18 

22,653 

259  12 

16,440 

113  00 

16,438 

687  00 

22,751 

175  88 

22,657 

358  82 

S.  10,129 

206  09 

16,456 

364  00 

16.268 

112  00 

17,110 

237  00 

15,218 

7 

589  00 

22,085 

104  20 

15,352 

381  00 

22,017 

258  48 

23,111 

695  00 

22,203 

885  88 

37 

261  60 

S.  10,109 

383  81 

S.  10,113 

422  12 

22,201 

299  10 

22,513 

242  93 

S.  10,073 

853  71 

22,009 

117  18 

22,275 

388  06 

17,546 

235  00 

22,609 

103  12 

21,089 

106  36 

S.  10,105 

679  66 

S.  10,103 

709  70 

17,964 

105  00 

20,023 

2,173  14 
[15,332  51] 
616  70 

20,886 

2,177 

195  77 

22,947 

125  90 

uiiginal  with  pnciL 


3 
10 
15 
9 
9 
10 
23 
IS 
15 
7 
6 
21 
21 
24 
10 
3 
26 
20 
23 
4 
4 
26 
24 
25 
1 
3 
3 
10 
22 
25 
25 
25 
3 

23 
23 
23 
12 
9 
IS 
24 
17 
7 
8 
10 
10 
23 
19 
14 


Doc.  No.  13. 

(No.  10) — Continued. 

r  ellows,  uaigill,  &  Co. 

2  l,22o 

JJO.     -                         -  - 

21,807 

UO.     -                       -  - 

2 1,809 

UO.  -             -  - 

- 

O  1   /I  1  '7 

Tin 

Qi  4.4  0 

Tin 

JJO.    -                -  - 

o  1  ^ 

UO.   -               -  - 

/i-i  ,0  i  y 

UO.   -               -  - 

22,1  /  3 

Persons  &.  Hughes 

1  (),^  io 

J.     J.  oiuaii  <x.  v^o. 

1  / ,  /  u  4 

E.  Groiissot 

[S.]  - 

r>  o  r>  o 
y,o23 

Xl.yillcll  VyU. 

^  ,  V  O  o 

UO.    -                -  - 

oo  O  C  7 

UO.  -              -  - 

o  o  1  o  1 

UO.  -              -  - 

2  i  j44o 

liyClR  Oi.  IjrOOClllCll  - 

L.  Sti'tisser 

21,117 

Uu.   -               -  - 

j.\auiani,  jjoiuuc[ueL,  o»l  oo. 

o.  10,12  / 

J.  Mayer  -          -  - 

1 5,1 92 

UO.  -              -  - 

1 0,1  bo 

UO.  - 

15,1 94 

J.  Oc  U.  L/iaiK  Oc  llUllL 

1  Ojy  /U 

rx.  U.  1  llCkt^l 

b.    9, /So 

t'i-]  r\A 

Ly.  v^aiiieuge 

21,327 

Tin 

UO.   -               -  - 

2  i,0>/C.3 

#  Do 

»         X>'L'.    -                  -  - 

O  1      O  Q 

UO.  -              -  - 

ii2, 14o 

UO.  -              -  - 

- 

22,555 

urowii,  Jtjios.j  oc  1^0. 

IT  oner  1 

UO.  -             -  - 

1 7,088 

It.  ijrrove  -           -  - 

1 6,942 

ijr.  r^atiison  oi  Co.  - 

14,948 

[19.] 

Ogden,  Fergu.son,  &  Co. 

22,687 

vv.  ci  J.  r!)tiiart 

22,671 

J.  1  egg     -          -  - 

183 

n.  oCOiL    -  _ 

2 1,8  o  7 

rlall  &  rJros. 

22,453 

1^  oster  &  INitchie  - 

22,533 

jj.  ue  r  oiiest  &  UO. 

b.  9,989 

Do.  - 

on  '^'57 

Do.  - 

19,799 

E.  Riggs  -          -  _ 

21,827 

J.  C.  Haiscy  &Co. 

S.  10,057 

G.  Chance 

21,605 

J.  &  J.  Stuart  &  Co. 

22,501 

J.  &  F.  S.  Winslow 

20,936 

Do.  - 

S.  10,081 

14 

3 
11 

23 
23 
24 
24 
13 
13 
24 
24 
23 
23 
24 
23 
23 
22 
23 
22 
22 
23 

23 
23 
23 
23 
23 
23 
23 
23 

23 
23 
23 
23 
23 
23 
22 
23 
23 
23 
22 
23 
23 
23 
23 
23 
23 
23 


Doc.  No.  13. 

(No.  10) — Continued. 


J.  &  F.  S.  Winslow 
H.  Dammeis 
Brown,  B.,  &  Co. 
P.  &  J.  Ciarv 

E.  &  W.  Hull 
J.  Correga 
Means  &.  Sprague 

Stout,  Ingoldsby,  &.  Co.  - 

Do.  - 
Osborn  &  Youngs  - 
Middletons  &  Co.  - 
Webb  &  Tinson  - 
Schuyler  &  Swords 

F.  Stoppom 
A.  C.  Rossere 
Thompson  &  Co.  - 
Cripps  &  Wyeth  - 

E.  Stevens  &  Sons 
Holbrook  &  Ferme 
Holbrook,  Greene,  &  Co.  - 
Crumby  &  Draper 

[20.] 

Tomes,  Miller,  &  Co. 
Congdon,  Binns,  &  Co. 
Congdon  &  Rowland 
J.  M.  Bruce         -  • 
Walsh  &  Mallory  - 
J.  Elwell  - 

Sands,  Turner,  Fox,  &  Co. 
DeRham  k  Moore 

Do.  - 

Smith  &  Wright  - 
P.  A.  Bruthaupt  - 
Bayard  &  Deloynes 
Clack  &  Colt 

W.  Van  Antwerp  &  Co.  . 
J.  Cheeseman 

F.  Nostrand  &  Co. 
Fleming  &  Hone  - 
A.  Mathey  &  Co.  - 
Porter,  Denny,  &  Co. 
J.  Latour  - 
Littlefield  &  Shaw 
R.  C.  Smith 
Ibbotson,  P.,  &  Co. 
T.  L.  Chester  &  Co. 
Arnold  &  Lathrop 
W.  W.  Chester  &  Co. 


21,81.0 
15,360 
15,677 
22,539 
22,787 
22,459 
22,463 
73 
75 
22,643 
22,423 
22,677 
22,705 
22,565 
22,417 
22,681 
17,292 
S.  10,093 
17,018 
17,758 
23,033 


22,941 
79 
22,017 
22,523 
22,455 
22,707 
S.  10,123 

[3] 
S.  10,125 
22,745 
22,397 
10,169 
23,021 
22,701 
16,732 
22,845 
22,613 
22,903 
22,655 
S.  10,101 
22,489 
23,509 
22,827 
22,675 
22,615 
22,649 


23 
23 
22 
15 

23 
23 
23 
23 
23 
23 

23 
23 
22 
23 
23 
23 
23 
23 
23 
23 
23 
23 
23 
22 
22 
22 
22 
22 
22 
22 
23 
22 
22 
22 
22 
21 
22 

9 
22 
22 
22 
22 
22 

3 
22 
22 

17 


T)oc.  No.  13. 

(No.  10) — Continued. 


W.  W.  Chester  &  Co. 
J.  Gehon  &  Co.  - 

Do.  - 
Cripps  &  Wyeth  - 
Follen  &  Cnesta  - 
Crafts,  Stevens,  &  T. 

Do.  - 

Do.  - 

Jee,  Morrison,  &  Co. 
G.  H.  Rnssell  &  Co. 

[21.| 

Snelling,  Strong,  &  Co. 

Woaman  &  Wyckoff 

R.  Spur  &  Son 

W.  White wris^ht  - 

G.  Webstar  &r  Co. 

J.  Robertson 

R.  Braem 

Otis  &  Mason 

Bunker  &  Co. 

L.  D.  Wright 

Jeanrenand  &  B.  - 

W.  Whitehead 

Brander,  Murray,  &:  G. 

J.  N.  Gosler 

J.  Mayer  -  - 

Wftdsworth  &  Smith 

J.  Gravillon  &  Co. 

C.  P.  Leverick 

C.  F.  Codwise 

De  Rham  .fc  Moore 

GrenneU,       &  Co. 

G.  F.  Darby 

Bradford  &  BaUard 

Maitland,  Kennedy,  &  Co. 

Graham  &  Schnudler 

J.  Gehon  &  Co.  - 

P.  &  J.  S.  Crary  - 

Smith  &  Ruthven  - 

T.  Gibbs  -    .  - 

A.  Casselle 

T.  Victor  &  Duckwitz 

G.  T.  Trimble 

Miescgaes  &:  Glum 

G.  Patlison  &  Co. 

Laing  &  Randolph 

S.  Sadler  - 

[22.] 

J.  Vincennes 


22,6.51 
22,603 
18,240 
16,230 

S.  10,125 
22,661 
22,663 
809 

S.  10,117 
22,597 

22,727 
22,457 
22,479 
22,561 
22,547 
22,847 

S.  10,097 
22,591 
22,475 
22,635 

S.  10,131 
22,477 
22,645 
22,415 
22,545 
22,421 
22,361 
22,439 
22,273 
22,549 
23,291 

S.  10,115 
22,679 
22,433 
22,323 
22,601 
22,537 
21,907 
22,673 
22,535 
22,413 
22,373 
22^493 
16,056 
22,815 
22,629 


20,439 


20 
22 
21 
14 

21 
21 
21 
21 
21 
22 
22 
22 
22 
22 
21 
21 
23 
12 
21 
20 
21 
18 
21 
22 
11 
3 
5 
22 
6 
9 
15 
13 
14 
6 
9 

3 
1 

9 
20 
15 
15 
15 

5 
21 
11 
11 
12 
12 


Doc.  No.  13. 


(No.  10)— Continued. 


16,334 

IT.  ila-lLliUHy        V-/(J.  ~ 

op  QQQ 

J.  Jr.  UrctldcL                  ~  - 

99  4Q7 

Baillv,  Ward,  &  Co. 

22,259 

iJ  •    X  v^LlllVv-'    \X.  OV^liO 

22,51 1 

F.  Dodd      -          -  - 

22,229 

E  Stao-p-  &  Co 

22,245 

92  SI  Q 

T  Dwio^ht  &  Son 

22,495 

22,487 

1  y  inciii  vx  x-4iju\j\.o  ~ 

22,621 

22,311 

C.  Richmond,  jr.  - 

22,327 

A  &  S  Wellpts 

22,529 

Do.  - 

21,937 

r  Colpmaid  &  Co  - 

22,799 

J-/ Lllio*_.  Vill  U    vx  JJIUO.  ~ 

20,703 

1  Tndlinntor  Sj  Co 

S  10  107 

T.pwi'?       Cn                -  - 
\v  lo  vx  ~ 

22,189 

X-/1.- UC  V  OtCi   vx    VT  llilllidloXX 

S  10  099 

T Jttlp'fiplfl  Ri  Shaw  - 

X-<XlLXl^XXCXU    VX  OXXCIVV       ~  ~ 

22,41 1 

Wolfp  Tiishon  &  Co 

T»  uxic,  xJXoxxt^L',  vx  vyvj* 

16,134 

Do  - 

1  5  629 

T)n      -            -  - 

UU,        -                  -  - 

15  399 

21,125 

Do.  - 

15,625 

UU,       -                 -  - 

1  627 

L/U.        -                  -  - 

20  'i.SS 

Tin 

20,585 

JL/(J.        -                  -  - 

20  ^Rl 

Tin 

UU.      -              -  - 

21  QS*^ 

JLIU.       -                 -  - 

^  X  J  JO  o 

Tin 

UU.                         -  - 

21  Q87 

TT!   Cnrnincr  Rj  Cn 

21  207 

Tin 

UU.       -                -  ~ 

29  07*1 

Do.  - 

20,745 

20,571 

Do.  - 

20,573 

Do.  - 

20,575 

Do.  - 

15,445 

Do.  - 

20,743 

Do.  - 

16,146 

Do.  - 

15,449  [15,499] 

Do.  - 

15,447 

F.  Boorman 

22,283 

16 
16 
15 
8 
17 
15 
20 

o 
O 

9 
16 
15 
15 
16 
14 
16 
17 
15 
10 
10 
14 
12 
15 
15 

15 
15 
15 
26 
15 
10 
10 
15 
15 
15 
15 
15 
12 
3 
15 
15 
12 
12 
16 
19 
18 
18 
17 
21 


Doc.  No.  13. 

(No.  10) — Continued. 


F.  Gebhard  &  Co.  - 

22,057 

Do.  - 

S.  10,803  [10,083] 

Sands,  Turner,  F.,  &  Co.  - 
Berrj^man  &  Ebbets 

16,214 

21,877 

Tisdale  &  Co. 

22,369 

McCurdy  &  Aldrich 

22,801 

A.  Michau  - 

S.  9,971 

Parsons  &  Hughes  - 

21,381 

Do.  - 

21,531 

Brothers  Melly 

15,852 

G.  Meyer  &  Son 

16,242 

B.  Stagg  &  Co. 

15,705 

F.  Sheldon  &  Co.  - 

15,980 

G.  Whitaker 

22,007 

F.  S.  &  P.  Schlesinger 

21,979  [22,979] 

J.  &  J.  Stuart  &  Co. 

22,207 

Do.  - 

16,262 

St.  F.  Dorr  &  Co.  - 

22,049 

Jee,  Morrison,  &  Co. 

21,709 

Do.  - 

22,069 

P.  Fowler  - 

22,037 

Arnold  &  Lathrop  - 

22,305 

Charoumes  &  Pailler 

21,961 

[24.] 

P.  A.  Hargons 

22,239 

F.  A.  Lohre 

22,499 

Chitting  &  Bros. 

22,349 

Colgate,  Pollen,  &  Co. 

21,063 

Fellows,  Read,  &  Co. 

21,867 

St.  F.  Dorr  &  Co.  - 

21,863 

Do.  - 

21,865 

Do.  - 

22,045 

B.  D.  Ivernois 

21,915 

Pfieffer  &  Wiseman 

21,983  [21,893" 

Thomson,  Austen,  &  Co. 
A.  Mathev  - 

22,041 

22,515 

W.  Page  '  - 

S.  9,961 

Hart,  Leshe,  &  W.  - 
J.  Brylard,  jr. 

21,719 

22,103 

W.  &  B.  P.  \Vheel  Wright  &  Co. 

22,101 

A.  Laubat  - 

21,737 

Do.    -          -  - 

S.  10,061 

C.  A.  &  E.  Heckscher 

22,065 

Broom,  Bros.,  &  Co. 

22,363 

Hagedon,  Leopold,  &  Co.  - 

22,735 

Brothers  Mclly 

22,267 

Egleston  &  Battelle 
P.  Harmony 

22,209 

22,391 

[25.] 

72 


Doc.  No.  13. 


(No.  10) — Continued. 


March 

22 

Marquand  &  Co. 

19,573 

^179  00 

22 

Do.           -          .  - 

18,895 

124  00 

n 

23 

T.  S.  Chester  &  Co. 

23,525 

298  28 

Feb'ry 

3 

W.H.  Thorn  - 

S.  10,049 

178  49 

Jan'ry 

17 

Do. 

21,061 

417  43 

n 

24 

Do.           -          .  - 

S.  10,017 

629  85 

(( 

18 

Do. 

S.  9,973 

407  48 

P'eb'ry 

23 

Do.  ... 

S.  10,119 

351  90 

n 

8 

R.  Smith 

S.  10,217  [+ 

]      1,867  04 

Jan^ry 

7 

Do.           .          -  - 

9,913 

6,028  93 

March 

5 

Bell,  Ogiivic,  &  Co. 

18,182 

793  00 

a 

5 

Do.           -          .  . 

18,184 

790  00 

Feb'ry 

14 

Do.           -          .  . 

22,043 

181  06 

March 

22 

Broom,  Brothers,  &  Co.  - 

19,254 

541  00 

(( 

22 

Do. 

19,056 

478  00 

i( 

22 

Do. 

19,054 

673  00 

[13,938  46] 

23 

W.  Redmond      -         -  - 

373 

129  97 

i( 

26 

Stone,  Sever,  &  Bach 
Tooker,  Mead,  &  Co.  - 

19,730 

266  00 

22 

19,112 

210  00 

5 

Bell,  Ogiivie,  &  Co. 

18,180 

978  00 

Feb'ry  21 

E.  Groiisset        -  - 

S.  10,111 

411  02 

9 

Kissam  &  Co.      -          -  - 

21,475 

577  40 

Jan'ry 

10 

Do.           -          .  . 

20,281 

1,000  92 

Feb'ry  21 

Smith  &  T. 

22,5S5 

687  59 

u 

11 

Do.  ... 

21,191 

641  12 

u 

11 

Do.           .          -  - 

22,059 

771  76 

u 

11 

Do.  ... 

22,061 

631  22 

March 

15 

Do.           .         .  „ 

18,482 

1,279  00 

Jan'ry 

1 

Do.  ... 

19,923 

2,414  92 

u 

1 

Do.  ... 

[26.] 

20,071 

231  62 
[24,169  00] 

March 

15 

L.  Benedict  &:  Co. 

19,256 

216  00 

u 

23 

C.  A.  &  E.  Heckscher  - 

23,159 

1,855  61 

n 

22 

Hart,  LesHe,  &  W. 

19,058 

438  00 

u 

22 

C.  S.  Browning  &  Co. 

20,158 

203  00 

a 

21 

C.  Merle 

23,127 

174  03 

Feb'ry 

24 

G.,  Pattison  &  Co 

.  17,366 

1,113  00 

Marcli 

7 

T.  Low 

17,968 

909  00 
[29,077  64] 

u 

12 

^.  Cooper           -          -  . 

18,410 

193  00 

u 

23 

Maurice,  G.,  &  Co. 

23,311 

1,491  68 

u 

24 

Do. 

23,313 

777  6S 

24 

J.  C.  Halsey  &  Co. 
S.  &.  E.  Willets  - 

19,090 

322  00 

Jan'ry 

19 

20,830 

165  20 

March 

2 

J.  Greenfield  &  Co. 

17,576 

230  00 

a 

23 

C.  F.  Codwise 

205 

417  50 

12 

Do.  ... 

23,087 

818  22 

u 

23 

D.  N.  Lord 

23,481 

800  55 

Feb'ry 

3  , 

Do.           -          -          -  1 

21,415 

60^  31 

Doc.  No.  13. 

(No.  10) — Continued. 


73 


Jan'ry 
March 
Jan'ry 
•Vlarcli 


Feb'ry 

Jau'ry 

Feb'ry 

March 

Jaii'ry 

March 
it 

Feb'ry 


March  26 

a  27 

Jan'ry  5 

March  26 

"  5 
23 

Feb'ry  18 

"  23 

Jan'rv  10 


March  28 
17 
26 
22 
22 
26 
29 
22 
22 
30 
3 
3 


April 


March  22 
April  1 


10  D.  N.  Lord 

24  Fitcli  &  Co. 

17  Moller&O. 

26  Gilson,  Sous,  &  Co. 

26  Crumby  and  Draper 

26  Do. 

26  Do. 

26  Boraem  &  D. 

5    T.  T.  Ash  &  Co.  - 
1  Do. 

5    Sackett  &  Read  - 
10    Stoiitenburgh,  M. 

[27.] 

10    Swords,  H.,  &  Co. 
22    Steele  &  Warren  - 
5    H.  P.  &  C.  Corlies 
15    A.  B.  Bayles  &  Co. 
19    J.  Grant  *  - 
26     Maurice,  G.  &  Co. 
10  i  Limet  &  Blancan  - 

D.  N.  Lord 
Gilbert,  Bailey,  &  D. 
N.  J.  Elliot  &  Co.  - 
J.  Pegg 

J.     Hearts  &  Brothers 

G.  Pattison  &  Co. 

A.  &  H.  S.  Thorp  - 
Do. 
Do. 

M.  De  Puger 
Pitkin,  B.  &  T.  - 
Do. 

C.  Redmond,  jun.  - 
Do. 
Do. 

Berryman  &  E.  - 
E.  Grousset 
Do. 

R.  Konnet 

H.  Farnum  &  Co. 
Maurice,  G.  &  Co. 

[28.] 

E.  Cauldwell 
J.  Williams 


20,117 

^868  49 

■  S.  10,179 

280  97 

20,383 

3,789  74 

23,391 

226  88 

87 

122  64 

23,501 

185  04 

23,499 

278  39 

23,351 

[4] 
18,842 

173  20 

702  00 

467 

131  30 

17,654 

206  00 

22,089 

153  44 

20,461 

[42,019  87] 
130  24 

17,658 

102  00 

18,200 

298  00 

20,773 

179  68 

18,682 

107  00 

23,315 

1,287  60 

S.  9,699 

[7] 
23,429 

143  00 

1,344  18 

561 

102  48 

19,845 

858  40 

449 

110  00 

18,734 

240  00 

23,375 

1,030  57 

22,581 

[47,953  02] 
104  61 

22,731 

100  60 

20,363 

139  01 

19,424 

[48,297  24] 
123  00 

18,562 

1,521  00 

19,154 

561  00 

19,910 

340  00 

20,040 

306  00 

19,640 

177  00 

25 

113  32 

S.  10,173 

596  49 

23,131 

130  13 

19,5961 

312  00 

2,011 

223  84 

223 

213  72 

[ 

19,006 

'52,914  74] 
171  00 

20,468 

376  00 

22 

3 
3 
3 
13 
3 
3 
3 
3 
3 
13 
"13' 
'30 
3 
18 
23 
3 
3 
3 
3 
3 
21 
10 
19 
9 
10 
3 
18 
22 

22 
2 
21 
13 
30 
7 
20 
3 


Doc.  No.  13. 

(No.  10)— Continued. 


MoUer  &  0.  - 

Stone,  Swan,  &  Co. 
Do. 
Do. 

S.  &  E.  Willets 
R.  Loream 
J.  Pegg 

J.  &  J.  Stuart  &  Co. 
Do. 

A.  Waller 

W.  A.  Laurence,  &  M. 

Do. 
Do. 
Do. 
Do. 

J.  Blackburn  &  Co. 
Boorman,  J.  &  Co. 
Do. 

Foote,  S.  &  Co.  - 
J.  R.  Evans 
Wood,  J.  &B.  - 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

Do. 

[29.] 

G.  Treadwell  - 
Thompson,  Austin,  &  Co. 
J.  Wright,  jr.  &  Co. 

Do. 

H.  P.  &  C.  CorUes 
E.  Fontaine,  aine 
Reyburn  &  A.  - 
Taylor,  Little,  &  Co. 

Do. 

A.  Mitchell  &  Co. 
A.  &  W.  G.  Mitchell,  &  Co. 
Do. 

A.  Mitchell  &  Co. 
Do. 


Underwood,  Tetteral,  &  Blain 
Do. 

A.  Mitchell  &  Co. 


1 

3 
4 
26 
3 
3 
3 
17 
17 
23 
IG 
22 
26 

5 
3 
3 
1 

30 
26 
5 
5 
3 
3 
1 
1 
5 

29 
21 
17 
11 
12 
14 
20 

22 
10 

22 
15 
15 
3 

23 
20 
27 
5 
5 

5 


Doc.  No.  13. 

(No.  10) — Continued. 


A.  &  W.  G.  Mitchell  &  Co. 

Do. 

Do. 
H.  Lacoste 
Hart,  Leslie,  &  W. 
P.  D.  P.  Greene 
W.  Redmond 
Hogan  &  Milne  - 

Do. 

Do. 

Do.  -  - 

Webb  &  Douglass 
Do. 

[30] 

Wolfe,  Brother,  &  Co.  - 
Do. 
Do. 

E.  Corning  &  Co. 
Do. 
Do. 
Do. 
Do. 

Barclay  &  Co.  - 
Barclay  &  L.  - 

Do. 
W.  Bowne 

E.  ^Corning  &  Co. 

M.  Taylor 
Do. 
Do. 
Do. 
Do. 
Do. 

Brinckerhoff  &  W. 

Harris  &  C.  - 
Do. 
Do. 
Do. 
Do. 

R.  &  H.  Haight 

Parsons,  H.  &  Co. 
Do. 

A.  &  G.  Ralston 
Berryman  &:  E. 
Whitney  &  F.  - 
[31.] 

F.  Thorspecker  - 


19,748 

115 

505 

19,428 

531 

553 

7 

20,569 

20,567 

s. 

10,121 

s. 

10,085 

19,214 

19,216 

20,166 

573 

575 

19,752 

19,477 

19,750 

673 

s. 

9,912 

s. 

9,910 

19,565 

19,525 

19,980 

21,355 

22,563 

20,593 

21,917 

s. 

10,077 

s. 

10,079 

16,380 

[2,865  56] 

22,483 

21,935 

1,105 

20,663 

20,661 

155 

[1] 

23,507 

16,220 

23,459[+] 

445 

459 

739 

5 
5 
26 
3 
3 
3 
5 
3 
3 
19 
7 
10 
5 
9 
10 
10 
10 
10 
10 
10 
10 
10 
3 
20 
11 
11 
11 

5 
17 
21 
21 
21 
20 
IS 
29 

3 

12 
14 
21 
21 
10 
9 
13 
13 
13 
13 
12 


J)oc.  No.  13. 


(No.  10) — Continued. 


Crofts,  F.  &  T.  - 
C.  W.  Vorwerk  - 
Decasse,  M.  &  Co. 
Lewis  &  Co. 
Crumb V  &  D.  - 

Do. 

Do. 

C.  Cope  - 
Do.  - 
Harrington  &  W. 
Faulkner  &  R.  - 
Stone,  Swan,  &  Co. 
Stone,  S.,  &.  B.  - 
Dyer  &  B. 
J.  C.  Howe  &  Co. 
Graham  &  Co.  - 

E.  &  W.  Hull  - 
C.  Cartlidge 

A.  &  W.  G.  Mitchell  &  Co. 

J.  &  A.  Charters  &  Co.  - 

G.  Howland 

J.  Paten  &  Co.  - 

Hart,  LesUe,  &  W. 

Oakley  &  R. 

T.  Wardle 

W.  W.  Todd  &  Co. 

Grennell,  Minturn,  &  Co. 

[32.] 

Davis,  Brooks,  &  Co. 
Do. 
Do. 
Do. 
Do. 
Do. 
Do. 
Do. 
Do. 

W.  B.  Bend 
Moller  &  0. 

Do. 

Do. 

Do. 

W.  C.  Thompson 
Hyde  &  G. 

Smith,  Thurgor,  &  Co.  - 

F.  D.  Bonnett  &  Co. 
T.,  Hunt  &  Co.  - 
N.  Chater 


811 

19,890 
23,517 
483 
85 
667 
665 
669 
671 
18,708 
20,306 


S. 


This  line  is  erased  in  the  original. 


Doc.  No.  13.  77 


(No.  10)— Continued. 


Feb'ry 

O 
«■) 

llitll  tv  JJlUlIilrlS                  -  - 

O  ifi '7 

22 

Howlcind  &  A.  - 

22,527 

499  64 

April 

13 

(1.  ChcillCC                 -                   _  - 

20.502 

127  00 

*.j 

loo 

1  53  22 

( k 

<i 

«  7 

Do  - 

I  O  1 

'^3H  50 

.s 

»  till  J^Vllli /111  ii         OtJll           -  - 

1  3,U\JO 

i'^7  on 

J  »i  ii 

IJU .               -               -  - 

1-^1 

S  t  12 

1  H 

I  D 

T  1  orrl  X-  On     -            _  . 

i  u  o 

A  ,U  <J  U  OX 

Ai  n  vp]^ 

-»1  111  Cli 

I  .J 

1 

147  77 

A  X  1  If 

r34  073  771 

•  1.    V.'.    AA»J\VL-    *>.        U .  - 

1  3*^0  30 

X  ,  0/6  w  0\J 

'3 

E.  Baker     Co.  -          -  - 

489 

945  94 

t; 

14 

H.  Lacoste         .          »  _ 

20,310 

208  00 

Ifi 

77  0 

OQ'i  OS 

1 6 

Riaas   T   &  f  O  - 

783 

977  47 

a 

16 

J.  iSc  J.  Stuart     .          -  _ 

S29 

250  80 

1.5 

Do.          -          -  - 

20,356 

149  00 

•J.   >»  .  ir»it\\  ii  I  c      "               —  — 

on  otio 

1  y  o  vju 

a 

16 

Smith  ^11 

Ql  1 

07  1  1 

.wtU  At^ 

r53'i 

[OJJ 

IS 

T.  Peck 

oo  77Qr  V  1 

266  47 

\nril 

16 

Klominfy  X:  IT 

.SI  ^ 

1  650  7^ 

A  ,  U  O  V/  1 

f)o               -              >  - 

1  ,oOO 

o  1  y  1-u 
r40  8<)S  OQ"l 

1  4 

rnl\'       ^n(^i          _               -  _ 

•  1  U I  \     VX   ...ICUl              -                      —  - 

on  7n<^ 

7  ^  nn 
o  /  O  uu 

1 7 

Pfieller  ^  - 

7fw 

1  34 '5  11 

A  ,  ■  J  T  ..^     X  A 

Feb'rv 

23 

Salft-rs  &.  Co  - 

3  06  9  44 

\  nvil ' 

A  <J 

\   B  RmvIps  Co 

^V.   iJ.    AJi.*,\  Ivio  VX    V,IJ.  — 

on  7 7 J. 

1  sn  nn 

ft 

o 

>  >  .     A  Ct  \  lUl  ,  J  I  .        ~                       -  - 

1  Q  Q  '^zl 

1  y,y  o-t 

'^m  nn 
ou  1  uu 

.i 

o 

Do            -           -  . 

1  Q  '^4 

1  '^o  nn 
1  oy  uu 

(i 

1  7 
1  # 

Davis  &  P,          -            -  - 

on  ATR 

701  nn 
/  -i  1  uu 

.>ltll  C  i  1 

•i  I) 

vjr .  X  clllt;c>Uii  VX  V^U.  — 

O        7  Q 

(I  oi  fi  on 

0,^10  /£U 

j.\.pi  11 

1  il 
1  u 

J>.  VX    >>  .  llCllUCloL/ll  - 

/  oy 

1  Qn  SQ 

1  oU  Oo 

20 

E  P.  &  H.  Hever 

2,341 

128  76 

i'. 

P  ^  I  S  Crarv 

Q41 

1  044   1 S 

a 

.~.  ^^/UCIUclIl              _                 _  _ 

1  ,o4o 

Q  Q  1    /J  Q 
oo  1    4  O 

%i 

on 

llullL  «X  1)1  UUK^   -                -  - 

O  Qn  T 

/  yo  0 1 

on 

O.    V.TC11UI1  CS.  \yU.     -                     -  - 

1  fi')i 

1  ,y2 1 

1    '3^7  nT 

1  ,oO  /   U  / 

ik 

1  o 

lllCKiliall          -               -  _ 

2  1  ,U.vU 

1  n^y  nn 

a 

R    Tatl'nv  X-  Crt 

Av.  »iciniixy   IX  - 

1  ,o  *  1 

OO  1  f^o 

a 

20 

Mansfield,  Aniorv,  &.  Co. 

[34.1 

L  J 

957 

922  32 
[58,530  56] 

i: 

20 

L  Strassor        .          -  . 

21,120 

237  00 

a 

20 

Foote,  S.  &  11.  . 

883 

631  57 

20 

A.  Michau        -          -  - 

S.  9,972 

6,544  00 

i* 

5 

1  Decasse,  M.  &  Co. 

2,749 

261  97 

20 

i  Phelps,  I).  <^  Co. 

1,125 

372  74 

20 

J.  Adams 

S.  10^014 

306  00 
[66,883  84] 

15 
15 

3 
21 
20 

23 
23 
20 
23 
23 
23 
20 
25 
25 
25 
25 
25 
25 
21 
22 
25 
25 
26 

25 
27 
27 
25 
27 
26 

27 
27 
27 
26 
3 
5 
21 
26 
26 
26 

28 
28 
26 
26 
28 
2 
o 


Doc.  No.  13. 

(No.  10)— Continued. 


R.  Glover 

Do. 
H.  Wilson 
A.  H.  Dorr  &  Co. 
C.  Colemaid 
W.  Redmond 
T.  Lowe  &  Co.  - 
Parsons,  H.,  &  Co. 
J.  &  T.  S.  Winslow 
J.  &  A.  Charters  &  Co. 
Do. 

J.  Blackburn 
C.  Cope  - 
Mederer  &  L. 
Hagedon,  L.,  &  Co. 
Do= 

E.  Haisey 

Pope  &Aspinwall 
C.  Richmond,  jr. 

Do. 
J.  Cooper 
R.  Jaffray  &  Co. 
C.  H.  Sand 

[35] 

J.  B.  Hoisiead  - 
H.  Jessop 

J.  Mortimer,  jr.,  &  Co. 

F.  G.  Berteau 

Field,  Thompson,  &  Co. 
J.  Bach  - 

Maurice,  G.,  &  Co. 
Shelson  &  P. 
J.  &  J.  Stewart  - 
Legaux  &  P. 
Davis  &  Brooks  - 

Do. 

Do 

Decasse,  M.,  &  Co. 
Do. 
Do. 


Congdon,  B.,  &  Co. 

Do. 
C.  Cope  - 
Do. 

Stone,  S.,  &  Co.  - 
Moller  &  0. 
Do. 


Doc.  No.  13.  79 


(No.  10) — Continued. 


Febr'y 

11 

1 

Moller  &  0.  - 

21,553 

^1,911  90 

11 

Do.           _          -  - 

21,555 

955  02 

April 

20 

H.  Fisher 

20,925 

291  00 

u 

28 

Walker  Bros      -          _  _ 

2,769 

315  48 

r7i 

a 

28 

Do. 

2,971 

372  20 

u 

26 

S.  Mange  - 

2,681 

121  03 

April 

a 

[36] 

[23  903  001 

I    ^Kjm\J\J\J        \J\J  1 

28 

J.  &  J.  Stuart  &  Co. 

2,041 

407  67 

28 

Do. 

2,043 

636  96 

i( 

28 

Do. 

2,049 

608  72 

u 

30 

Rogers,  K.,  &  G.  - 

2,869 

106  84 

"[27]2S 

G.  W.  Tysen  &  Co. 

2,595 

210  00 

"  [2S] 

Do. 

2,601 

142  16 

u 

28 

Do. 

2,599 

208  64 

28 

Ogden,  F.,  &C.  - 

Cary  &  Hart       _          _  . 

1,343 

1,592  40 

u 

30 

3,149 

176  44 

u 

28 

W.  Redmond  - 

1,681 

532  44 

u 

28 

Do.           -          -  . 

1,683 

918  40 

a 

28 

G.  Hardin          _          _  _ 

1,481 

867  42 

27 

T.  Peck  -          -          .  . 

3,014 

162  43 

u 

13 

G.  Patteson  &  Co. 

20,558 

kJ\J\J  \J\J 

a 

23 

R.  Hutton 

997 

207  5S 

Febr'7 

17 

Do.             .          .  _ 

22,147 

177  56 

April 

rsi  3  58  (TCI 

30 

C.  T.  Sliipman  - 

243  36 

^(j 

J.  ^  J.  Stewart    -          .  _ 

30 

Downer  &  Roofers 

o 

2  fill 

390  00 

30 

J.  McCrea          -          _  _ 

1,903 

607  34 

U 

28 

Huntingdon  &:  Co. 

2,407 

128  53 

iC 

28 

Do. 

1,549 

179  33 

li 

28 

Do. 

2.409 

104  56 

Ci 

3 

Godfrev  Patti «?np  Rj  Cn 

qn7  1  Cs 
oU  /    1  u 

a 

27 

Jacob  Smith  B   &  Cn 

O  ^A} 

O  JO  <J<J 

a 

27 

C.  Cartled^e  _ 

74^  00 

a 

28 

Do.    ^                   .  . 

^  ,oo  1 

7A  5  Cfi 

28 

Do.             -          -  - 

605  20 

May 

[371 

r36  60S  591 

1 

Do.              .          .  . 

o  7  T 1 

1 

Do.              -          -  - 

April 

26 

Van  Amburg,  &  M. 

111  7^1 
lit   /  o 

f" 

28 

Lee,  S  .  &  Co 

O    0  7Q 

1" 

28 

Do.           .          -  . 

2,189 

171  44 

28 

Do.           -          .  - 

2,191 

167  04 

1 

L" 

[Si, 154  15] 

28 

Do.           -          -  - 

2,193 

555  89 

u 

28 

Stone,  S.,  &  Co.  - 

1,605 

1,612  51 

a 

28 

Do.           -          -  . 

1,603 

1,882  84 

c: 

28 

E.  Lord  &  Co.  - 

1,783 

3,733  63 

28 

E.  &  W.  Hull  - 

2,767 

433  16 

*  The  lines  within  brace  arc  erased  with  pencil  in  the  original. 


80  Doc.  No.  13. 

(No.  10) — Continued. 


May  1 
1 

"  1 


"  3 
"  1 
Ap'l  28 
"  13 


a 

14 

a 

15 

u 

IG 

May 

3 

a 

3 

a 

3 

(( 

o 

Ap'l 

13 

[12]  14" 

May 

1 

Ap'l 

15 

a 

21 

u 

25 

a 

20 

15 

^^ 

15 

iC 

7 

a 

20 

a 

3 

May 

1 

o 

Ap'l 

29 

May 

2 

(( 

3 

a 

3 

Ap'l 

28 

May  3 

o 
O 

3 
3 
3 

d  3 
Ap'l  2G 
"  26 


PQ 


J.  &  J.  Stuart  &  Co. 
J.  &  T.  S.  Winslow 
F.  W.  Schmidt  &  Co. 

Wolfe,  B.,  &  Co.  - 
Do. 
Do. 
Do. 
Do. 
Do. 
Do. 

Barclay  &  Livingston 
Do. 
Do. 
Do. 
Do. 
Do. 

E.  Corning  &  Co.  - 
Do. 
Do. 
Do. 
Do. 
Do. 
Do. 

Webb  &  D. 

[38] 

L.  Benedict  &  Son 
Puyn,  Wilson,  &  V. 
Do. 

Brander,  M.,  &  G.  - 
J.  C.  Halsey  &  Co. 
Meyer  &  II. 
J.  &  J.  Stuart  &  Co. 
Cripps  &  Wyeth  - 
E.  Lord  &  Co. 


May  8 


R.  Loreaux 

Griffin,  Patterson  &  Co. 
Hart,  Leslie,  &  W. 
P.  &  J.  Crary 
C.  W.  Vorwerck  - 
E.  Smith 
Tisdale  &  Co. 
Crumby  &  Draper  - 
'  Do. 


2  fi7  5 

1       5^780  07 

2,861 

i        137  91 

]   ^    440  95 

!rJ744i  171 

21,988 

1         1  '^'^  00 

2,805 

1          <)4S  1  5 

2,489 

20  586 

1  QO  00 

20  582 

211  00 

20,584 

'-''^8  00 

907 

'^61  68 

21,222 

141  00 

2,499 

139  11 

2,501 

497  37 

21,196 

210  00 

20,074 

'i05  00 

S.  9,934 

■141  00 

21,208 

590  00 

20,572 

124  00 

20,744 

1  088  00 

2,565 

225  44 

20,746 

243  00 

20,574 

443  00 

20.576 

SO'^  00 

19,966 

514  00 

r5  5  932  551 

6  171 

1  34  04 

6,169 

102  88 

6,167  I 

164  07 

21,190  i 

2,547  00 

21,152  ! 

344  00 

2,589  : 

379  61 

^5 1  9  r;  n  i 

477  00 

1 09  no 

fJCO  OA 

r *iO  Kfi      90 1 

f  1  1    1  1  '^1 

I  1  ,  1  0  i     ^  J 

i 

r  KO  '711  941 

[oy,  /  1  1  J 

21,480  ; 

128  00 

22,450  ' 

185  00 

21,720  , 

167  00 

21,380 

378  00 

21,858 

202  00 

3,293 

171  64 

21,468  ; 

402  00 

1,929  [ 

110  36 

1,931  j 

137  72 

*  Erased  in  the  original. 

t  The  Unes  enclosed  within  brace  are  erased  with  pencil. 


me.  No.  1.-].  81 


(\o.  10) — ConliiHicd. 


L 

26 

'  Crumby  &:  Draper 

L933 

Sl02  12 

May 

o 
O 

Kissaiu  &  Co. 

21,474 

7 

F.  Gebhard  &  Co.  - 

2,731 

634  57 

1 

R.  Kiriosland 

.5,09r; 

146  00 

|2,764  41] 

ii 

/ 

C.  W.  V^orwerck  - 

2,881 

133  30 

6 

L.  Montrose 

2,759 

250  00 

a 

6 

(i.  P.  Nelms 

2,952 

529  11 

>.( 

6 

P.  &  J.  S.  Crary  - 

2,982 

135  78 

u 

6 

A.  &  A.  Hunter  - 

2,087 

426  00 

Ap'l 

5 

Delano  &  Laryden 

845 

238  64 

(( 

5 

Do.      '  - 

335 

243  29 

(( 

26 

Do.  ... 

2,799 

100  80 

May 

8 

St.  F.  Dorr  &  Co.  « 

2,912 

218  10 

< 

3 

Phillip  &  Eyterve  ^ 

2,249 

319  00 

[5,358  43] 

9 

Marqnand  &  Co.  - 

3,257 

106  65 

u 

9 

Hart,  Leslie,  &  W. 

2,914 

126  03 

[39] 

[5.591  11] 

Ap'l 

28 

Stickney  &  Hale    -          -        '  - 

3,749 

132  72 

May 

10 

E.  Fridler  &  Co.  - 

3,757 

169  04 

6 

ivieyer  &  H. 

2,71 5 

1,623  12 

Ap'l 

28 

B.  Gardner  - 

2,551 

342  22 

28 

Do.  - 

2,553 

349  16 

28 

E.  &  J.  Smith 

2,337 

217  93 

May 

10 

G.  B.  Morewood  &  Co.  - 

22,138 

124  00 

[8,549  30] 

[De'dact  bonds  of  Lee,  Savage  &  Co.] 

[1,154  15] 

[.S7,395  15] 

(No.  11.) 

CusTOM-HousE,  New  York, 

November  17,  1838. 
Sir:  The  enclosed  paper  contains  a  recapitulation  of  the  amount  of 
bonds  as  exhibited  by  the  list  delivered  to  you  yesterday.    It  may  be  of 
service  in  your  examination  of  these  bonds,  and  I  have  thought  it  advi- 
sable to  forward  it  to  you  in  the  state  in  which  it  was  originally  prepared. 
I  am,  respectfully,  your  obedient  servant, 

J.  A.  FLEMING,  Auditor. 

Henry  D.  Gilpin,  Esq., 

Solicit 07'  of  the  Treasury. 


6 


82 


Doe.  No.  13. 


(No.  12.) 


1 

-    .Si  2,41 7  34 

F  :  20 

-    ^16,509  76 

2 

12,029  91 

21 

14,677  03 

3 

18,963  54 

2-2 

22,421  57 

4 

18,912  42 

23 

29,853  02 

5 

11,195  08 

24 

14,894  89 

G 

14,010  65 

25 

24,169  00 

7 

10,176  41 

26 

17,850  87 

S 

18,142  00 

27 

10,894  87 

18,932  05 

28 

12,250  S7 

10  > 

13,192  40 

29 

13,732  48 

11 

11,921  95 

30 

17,58S  73 

12 

17,457  17 

31 

11,782  91 

13 

1  /  ,923  20 

32 

15,266  88 

14 

10,947  29 

33 

24,452  79 

15 

9,747  19 

34 

13,881  37 

K; 

19,440  94 

35 

18,374  91 

17  - 

14,332  57 

36 

12,711  59 

18  - 

14,877  40 

37 

18,169  81 

19 

18,295  93 

38 

4,932  84 

1^597,331  63 

(Xo.  13.) 

Know  ail  men  by  these  presents,  that  I,  Samuel  SwarUvout,  of  the  city 
of  Nev/  York,  have  made,  constituted,  and  appointed,  and  by  these  pre.s 
ents  do  make,  constitute,  and  appoint,  Henry  Ogden,  of  the  same  place, 
my  true  and  lawful  attorney,  for  me  and  in  my  name,  place,  and  stead, 
and  unto  my  use,  to  ask,  demand,  sue  for,  levy,  recover,  and  receive  all 
such  sum  and  sums  of  money,  debts,  rents,  goods,  wares,  dues,  accounts, 
and  other  demands  whatsoever  which  are  or  shall  be  due,  owing,  paya- 
ble, and  belonging  to  me,  or  detained  from  me,  in  any  manner,  way,  or 
means  whatsoever,  by  any  person,  body  politic  or  corporate,  or  number  or 
association  of  persons  whatsoever;  and  to  make  and  execute  for  me  and 
in  my  name  all  deeds,  bonds,  mortgages,  leases,  promissory  notes,  receipts, 
acquittances,  contracts,  and  agreements,  v^'hich  I  might  or  could  do  if  per- 
sonally present  ;  giving  and  granting  unto  my  said  attorney  full  power 
and  authority  to  do  and  perlbrm  all  and  every  act  and  tiling  whatsoever 
requisite  and  necessary  to  be  done  in  and  about  the  premises,  as  fully,  to 
all  intents  and  purposes,  <xs  I  might  or  could  do  if  personally  present,  wiiii 
full  power  of  substitution  and  revocation  •  hereby  ratitying  and  confirming 
all  that  my  said  attorney  or  substitu.tc  shall  iav/i"ully  do;  or  cause  to  be 
done,  by  virtue  hereof 

In  v\^itness  whereof,  I  have  hereunto  :set  my  hand  and  seal,  the  fourtli 
dav  of  August,  one  thousand  eight  hundred  and  thirty-eight. 

SAMUEL  SWARTVVOUT,  [l.  s.] 

Sealed  and  delivered  in  the  presence  of 

J.  Phillips. 


83 


UmtED  3rAl\L3  OF  A?IERICA,? 

Citt/  and  county  of  N.  Y.    ^  • 

Be  it  kiiowii  that,  on  the  aixth  d.-iy  of  iii  the  year  of  our  Lord 

one  thousaiid  eight  huudrrd  and  thirty-eight,  before  me,  Jacob  B.  Wood, 
a  notary  pubhc  ni  and  for  the  State  of  New  York,  duly  eomuiissioiied  and 
4>worn,  dwelling  in  the  city  of  New  York,  puroonally  came  Samuel  Swart- 
wout,  and  acknowledged  that  he  executed  the  above  letter  of  attorney. 
,  .  In  te^tunony  whereof,  I  have  hereunto  subscribed  my  name  and 
^  '  atTixed  mv  -eal  <"»f  ofiii'e  tlie  dav  and  year  last  above  written. 

J.  BEN  WOOD,  Nof.  Pi,h. 

Stai'k  of  Nkw  York,    ^  . 
Cify  and  county  of  N,  F.  5 

On  the  third  day  of  October,  eighteen  hundred  and  thirty-eiglit,  per- 
sonally came  before  me  Joshua  Philhps,  subc^cribnig  witness  to  the  withm 
power  of  attorney,  to  me  known,  who,  on  being  duly  sworn  before  me,  did 
depose  and  say  tliat  he  resides  in  the  city  of  New  York;  that  he  is  ac- 
quainted with  Samuel  Swartwout,  and  that  he  knew  hiin  to  be  the  same 
person  described  in  and  who  executed  the  within  power  of  attorney;  that 
he  saw  him  sign  the  same,  and  thai  he  acknovvledged  that  he  executed 
the  same  in  his  presence,  and  that  he  subscribed  his  name  as  a  witness 
thereto. 

ISAAC  O.  BARKER, 
Conunissioncr  of  Deeds, 

Recorded  in  the  offivc  of  the  register  of  the  city  and  county  of  New 
York  in  lib.  No.  4  ot  Powers  of  Attorney,  page  October' 3d,  1S3S, 

at  10  liiiiiiites  past  1  P.         Executed  by 

J  AS.  Gb'LICK,  liegisler. 

'  Nuw  Ynr»K.  Norember  5,  1836. 

I  hereby  certify  tlie  foregoing  to  be  a  true  copy  of  an  original  letter  of 
attorney,  with  the  certificates  thereunto  amiexed,  carefully  examined  and 
compared  by  me ;  which  original  is  on  hie  in  the  transfer  olhce  of  the 
]Ma n ha t ta n  Com } >an y . 

,  In  testinaony  v." hereof.  1  Ijave  subscribed  my  lianic  and  affixed  my 
^  '  oillcial  seal  to  tiiese  presents  on  ilu^  day  and  year  above  written. 

G.  \\\  HEELAS,  Not,  Pub. 


(No.  11.)  •  ^ 

I  hL  uiJeiitme,  made  the  tenth  day  of  No\  ember,  in  the  year  one  thou- 
^jand  eight  hundred  and  thirly-eighl.  between  Samuel  Swartwout,  of  the 
city  of  New  York,  by  his  attorney  in  Aict  Henry  Ogdcn,  of  the  first  part, 
and  Henry  U.  Gilpin,  Solicitor  of  the  Treasury  of  the  United  States,  for 
the  use  of  the  United  States,  of  the  second  part  : 

Whereas  the,  said  Samuel  Swartwout  is  juttly  indebted  lo  the  United 
States  of  America  in  the  sum  of  one  million  of  dollars:  Now  this  indenture 
whnesseth,  tliat  the  said  party  of  the  tirst  part,  for  the  better  securing  of 
the  i>aid  sum  of  money,  and  also  in  consideration  of  the  sum  of  one  doUaj- 


84 


Uor.  No.  lo. 


to  him  paid  by  the  parly  o(  the  second  j>ait,  before  the  seahiig  and  deliv- 
ery of  these  presents,  the  receipt  of  wliieh  is  hereby  acknowledged,  has 
granted,  bargained,  and  sold,  aliened,  released,  conveyed,  and  confirniedj 
and  by  these  presents  does  grant,  bargain,  sell,  alien,  release, convey,  and 
confirm  unto  the  said  party  of  the  second  part,  his  successors  and  assigns, 
for  the  use  aforesaid,  all  those  certain  thirty  lots  of  land  situate  in  the 
twelfth  waixi  of  the  city  of  New  York,  which  were  conveyed  to  Samuel 
Swartwout  by  Jared  Ayres,  by  deed  dated  tlie  26th  day  of  December^ 
1833,  and  recorded  in  the  register's  oliice  in  the  city  of  New  York,  in  li- 
ber 206  of  Conveyances,  page  573  ;  and  also  all  that  certain  tract  of  land 
situate  on  the  west  bank  of  Plarlaem  river,  in  the  State  of  New  York,  ad- 
joining McConib's  dam,  containing,  in  all,  about  ten  acres  of  land;  and 
also  all  that  certain  dwelling-house  and  lot  of  ground  situate  on  the  north 
side  of  Eighth  street,  in  the  city  of  New  York,  at  present  occupied  by  the 
said  party  of  the  first  part ;  and  also  all  the  right,  title,  and  interest  of  the 
party  of  the  first  part  in  any  estate,  real  and  personal,  situate  and  being 
in  the  State  of  New  York,  together  with  the  appurtenances  thereto  be- 
longing, and  all  the  estate,  right,  title,  and  interest,  in  law  and  equity,  of 
the  said  party  of  the  first  part  hi  and  to  the  said  premises,  and  every  part 
thereof,  with  the  appurtenances :  to  have  and  to  hold  the  same  to  the  said 
party  of  the  second  part,  his  successors  and  assigns  forever:  provided  al- 
ways, (and  these  presents  are  upon  this  express  condition.)  that  if  the  said 
party  of  the  first  part,  his  heirs,  executors,  and  administrators,  shall  pay 
to  the  United  States  of  America  the  said  sum  of  one  million  of  dollars,  and 
the  interest  thereon,  within  one  week  from  the  date  of  these  presents,  then 
these  presents,  and  tlie  estate  hereby  granted,  shall  cease,  determine,  and 
be  void,  but  otherwise  to  remain  in  full  force. 

In  v/itness  whereof,  the  parties  hereto  have  set  their  hands  and  seals 
the  day  and  year  first  above  written;  the  said  party  of  the  first  part,  by 
his  attorney  duly  appointed  for  that  purpose,  by  letter  of  attorney  dated 
the  4th  of  August,  1838,  now  on  file  in  the  transfer  ofiice  of  the  Manhat- 
tan Company,  New  York,  and  recorded  in  the  register's  ofiice  in  the  city 
of  Nev/  York,  in  liber  No.  4  of  Powers  of  Attorney,  page  136.  a  copy  of 
which  letter  of  attorney  is  hereto  annexed. 

SAMUEL  SWARTVvOUT, 
%  his  attorney  HENRY  OGDEN.     [l.  s.] 

Signed,  sealed,  and  delivered,  in  presence  of 
JosHU'V  Phillips, 
Rob.  B.  Adams. 

CriY  of  New  York,  to  wit: 

Be  it  remembered,  that  on  tliis  tenth  day  of  November,  m  the  \'(  ar  of 
our  Lord  one  thousand  eight  hundred  and  thirty-eight,  personally  appeared 
before  the  subscriber,  mayor  of  said  city,  Henry  Ogden,  attorney  of  h'am- 
uel  Swartwout,  the  within  grantor,  to  me  known  to  be  the  individual  de- 
scribed in  and  who  executed  the  foregoing  instrument,  and  acknowledged 
the  foregoing  instrument  to  be  the  act  and  deed  of  the  said  Samuel  Swart- 
wout, and  desired  that  it  might  be  recorded  as  such. 

In  witness  when^of,  I  have  hereunto  set  my  hand  and  caused  the  seal 
of  the  mayoralty  of  the  city  of  New  York  to  be  atfixed  to.these  pres- 
otitt;,  on  the  dav  and  year  first  above  written. 

AARON  CLARK,  Mayor,    [l.  s.] 


Doc.  Xo.  13. 


85 


Register's  Office, 
City  and  county  of  New  York, 


I  do  certify  that  I  have  compared  the  yjreceding  witli  the  origiiiai  insf  ru- 
ment  which  is  recorded  in  tldr.  office,  ou  the  lOth  day  of  November  in- 
stant, at  50  minutes  past  3  P.  M.,  and  the  same  is  a  correct  tran5;cript 
therefrom,  and  ol  the  Vvdiole  of  such  original  instrunjcnt,  which  purports  to 
be  made  by  Samuel  Swartvxrout,  by  his  attorney  Henry  Ogden,  to  Henry 
D.  Gilpin,  Solicitor  of  the  Treasury  of  the  United  States^  for  the  use  of  the 
United  States. 

Given  under  my  hand  this  12th  dav  of  November.  1838. 

W.  CORP,  D.  Rfgis,*rr. 


(Mo.  15.) 

This  iudcnturc,  madt-  tlie  tenth  day  of  Noveiiiber.  ni  the  yf  ai  one  tliou- 
sand  eight  hundred  and  t^iirty -eight,  beivv^een  Samuel  Swartwout,  of  the 
city  of  r>^ew  York,  by  his  attorney  in  fact  Kcnry  Ogden,  of  the  first  part, 
and  Henry  I).  Gilpin,  Solicitor  of  the  Treasury  of  the  United  States,  for 
the  use  of  the  United  States,  of  the  second  part  ; 

Whereas  the  said  Samuel  Swartwout  is  justly  indebted  to  the  L'uitcd 
States  of  America  in  the  sum  of  one  million  of  dollars:  Now  tins  indcjjtiire 
witnesselh,  tliat  the  said  party  of  the  first  part,  for  the  better  securing  of 
»lie  said  sum  of  money,  and  also  in  consideration  of  the  sum  of  one  dollar 
to  him  paid  by  the  party  of  the  second  part,  before  the  sealing  and  deliv- 
ery of  these  presents,  the  receipt  of  v/hicli  is  hereby  acknowledged,  lia.-^. 
granted,  bargained-  and  sold,  aliened,  released,  conveyed,  and  <:onfir!ned, 
and  by  iliese  presents  does  grant,  bargjuiij  sell,  ahen,  release,  convey,  and 
cofifirm  unto  tlie  said  party  of  the  second  part,  ins  successors  and  assigns, 
for  the  use  aforesaid,  all  that  certain  tract  or  parcel  of  land  situate  in  the 
eount}' of  Bergen  tUid  State  of  Nev;  Jersey,  known  as  Swartwout's  Upper 
Mei:dov/s,  containing,  in  all,  about  four  hundred  acres:  and  also  that 
certain  tract  or  parcel  of  land  sitULitc  m  the  said  coimty'of  Bergen  and 
State  of  New  Jersey,  known  as  Swartwout 's  Bergen  Hill  property,  f'«>n- 
Taining,  in  all,  about  thirty-iive  acres;  and  also  all  that  tract  or  ])arcel  of 
land  situate  in  the  said  county  of  Bergen  and  State  of  New  Jersey,  known 
as  Swartwout's  Hoboken  jMeadows.conrainmg,  in  all,  about  three  huiKlred 
and  thirty-three  acres :  and  also  all  the  right,  title,  and  interest  of  tlinp;n  ty 
of  the  first  part  in  aU  and  any  estate,  real  ;iiid  personal,  situate  lUid  bein^: 
in  the  State  of  New  Jersey,  togetlicr  with  the  appurtenances  thereto  be- 
longing, and  all  the  estate,  right,  title-  and  intere.st,  in  law  and  equity,  v( 
the  said  party  of  the  first  ]\art  in  and  to  tiie  said  premises,  and  every  part 
thereof,  with  the  appurtenances;  to  have  and  to  hold  the  same  to  tJie 
said  party  of  the  second  part,  his  successors  and  assigns,  forever  :  pro- 
vided always,  (and  these  presents  are  upon  this  express  condition,)  that 
if  the  said  party  of  the  first  part.  Ins  heirs,  executor. ,  and  administrators. 
rJiall  pay  to  the  United  States  of  America  the  vsaid  sum  of  m\c  milhon  of 
dollars,  and  the  interest  thereon,  within  one  week  from  the  date  of  these 
presents,  then  these  presents,  and  the  estate  hereby  granted,  shall  cease 
and  determine,  and  be  void;  but  otherwise  to  remain  in  full  force. 

In  whness  whereof,  the  parties  hereto  have  set  their  hands  and  seals 


86 


Doc.  Xu.  13. 


the  day  and  year  first  above  written;  the  said  party  of  the  first  part  by  his 
attorney  duly  appointed  for  that  purpose,  by  letter  of  attorney  dated  the 
4th  of  August,  1S3S,  now  on  file  in  the  transfer  office  of  the  Manhattan 
Company,  New  York,  and  recorded  i^i  the  register's  office  of  the  city  of 
New  York,  in  hber  No.  4  of  Powers  of^\ttorney,a  copy  of  which  l.Ptter  of 
attorney  is  hereto  annexed.  ^ 

SAMUEL  SWARTWOUT, 
Bi/  Ins  attorney  HENRY  OGDEN.     [l.  5.] 

Signcdj  sealed,  and  dehvered,  ni  presence  of 
Joshua  Phillips, 
Rob.  B,  Adams 

City  of  N^. w  York,  ta  vnl  : 

Be  It  remembered,  tliat  on  this  tenth  day  of  November,  in  the  year  of 
our  Lord  one  thousand  eight  hundred  and  tlnrty-eight.personaiiy  appeared 
before  the  subscriber,  mayor  of  Ih.e  said  city,  He;nry  Ogdeii,  attorney  of 
Samuel  Swartwout,  tlic  withni  grantor,  to  me  known  to  be  tiie  mdividual 
described  in  and  who  executed  tlie  foregoing  instrument,  and  acknowl- 
edged the  foregoing  instrument  to  be  the  act  and  deed  of  the  said  Samuel 
Swartwout,  and  desired  that  it  might  be  recorded  as  such. 

In  witness  whereof,  I  have  hereto  set  my  hand,  and  caused  tlie  Leal  of 
the  mayoralty  of  the  city  of  New  York  to  be  affixed  lO  these  presents, 
on  the  day  and  year  first  above  written. 

AARON  CLARK,  ^JaI/ur.    [l,  s.] 

Received  m  the  clerk's  oflice  of  the  county  of  Bergen,  the  10*h  day  of 
November,  A.  D.  1S38,  at  h  o'clock  P.  M.,  and  recorded  m  liber  J  of  Mort- 
gages, pages        o22,  and  323. 

SAIMUEL  H.  BERRY,  Clerk, 


(No.  16.) 

Tins  mdeiituie,  made  the  tenth' day  of  November,  in  the  year  of  ou! 
Lot'd  one  thousand  eight  hundred  and  thirty-eight,  between  Samuel 
Swartwout,  of  the  city  of  New  Yoik,  br  his  attorney,  Henry  Ogden,  uf 
the  fust  part,  and  Henry  D.  Gilpin,  Solicitor  of  the  Treasury  of  the 
United  States,  for  the  use  of  the  United  States,  of  the  second  part ; 
Whereas  (he  said  Samuel  Swartwout  ia  justly  indebted  to  the  L'niled 
Spates  of  Anierica  in  the  sum  of  one  million  of  dolla's:  No\v,  this  niden- 
ture  witncsseth,  that  (!ic  said  parly  of  <he  lirst  pait,  h.»r  the  better  seru  • 
iinp;  v)f  the  . said  sum  of  money,  and  also  in  consideration  of  the  sum  of  one 
dollar  to  him  paid,  hy  the  party  of  the  second  part,  hefore  the  sealing  and 
dclivciy  of  these  presents,  the  receipt  of  which  is  hereby  acknowledged 
has  granted,  bargained,  and  sold,  aliened,  released,  conveyed,  and  con- 
iirmcd,  and  by  these  presents  does  grant,  bargahi,  sell,  alien,  release, 
iionvey,  and  confirm,  unto  the  aaid  party  of  the  second  part,  his  succcin- 
.sors  and  assigns,  for  the  use  aforesaid,  all  the  estate,  right,  title,  and  in- 
terest, of  the  said  party  of  the  first  part,  in  and  to  all  and  any  real  estate 
at  or  near  Cumherland,  in  the  State  of  Maryland,  or  elsew  here  in  the 
said  State,  or  in  the  State  of  Virginia,  whether  held  in  his  own  right  oi 


Doe.  No.  13. 


87 


as  ii  partner  of  any  company,  incoi  jioi  ated  oi-  not  iijcorporated,  and,  also, 
all  shares  and  interest  iu  the  stock  or  property,  real  or  personal,  of  such 
company,  and,  also,  all  the  riglii,  title,  and  interest,  of  the  said  party  of 
the  first  part,  in  any  estate,  real  or  personal,  in  the  State  of  Illinois,  to- 
gether with  the  appurtenances  thereto  helonging;,  and  all  the  estate, 
right,  title,  and  interest,  in  law  and  equity,  of  the  said  party  oi  the  first 
part,  in  and  to  the  said  premises,  and  every  part  thereof,  with  the  ap- 
j)urtenances  ;  to  have  and  to  hold  the  same  to  the  said  party  of  the 
second  part,  his  successors  and  assigns,  forever:  provided  idways,  (and 
these  presents  are  upon  this  express  condition.)  that  if  the  said  party  ot 
the  first  part,  his  heirs,  executors,  and  administrators,  shall  pay  to  the 
United  States  of  America  the  said  sum  of  one  million  of  dollars,  and  the 
interest  thereon,  within  one  week  from  the  date  of  these  presents,  then 
these  presents,  and  the  estate  hereby  granted,  shall  cesse  and  determine, 
and  be  void,  but  otherwise  to  remain  in  full  force. 

In  witness  whereof,  (he  partie:^  hereto  have  set  their  hands  and  seals, 
the  day  and  year  first  above  written  ;  the  said  party  of  the  first  part  by  his 
attorney  duly  appointed  for  that  purpose  by  letter  of  attorney,  dated  the 
4th  August,  1838,  now  on  file  in  the  transfer  office  of  ihe  Manhattan  Com- 
pany, New  York,  and  recorded  in  the  register's  office  of  the  city  of  New 
York,  in  liber  No.  4  of  Powers  of  Attorney  ;  a  copy  of  which  letter 
cf  attorney  is  hereto  annexed. 

SAMUEL  SWARTWOUT, 
By  his  attorney  HENRY  OODEN.  [l.  s.} 

Signed,  sealed,  and  delivered,  in  the  presence  of 
Joshua  Phillips, 
Robert  B=  Adams  = 

City  of  Nfay  Vokk,  to  wit: 

Be  it  remembeied,  that  on  this  tenth  day  of  November,  in  the  year  of 
our  Lord  one  thousand  eight  hundred  and  thirty-eight,  appeared  before 
the  subscriber,  mayor  of  the  said  city,  Henry  Ogden,  attorney  of  Samuel 
Swartwout,  the  within  grantor,  to  me  known  to  be  the  iiidividual  de- 
scribed in  and  who  executed  the  foregoing  instrument,  and  acknowledged 
the  foregoing  instrument  to  be  the  act  and  deed  of  the  said  Samuel  Swart- 
wout, and  desired  that  it  might  be  recorded  as  such. 

Li  witness  whereof,  1  have  hereto  set  my  hand  and  caused  the  seal 
[l.  5.]    of  the  mayoralty  of  the  city  ofNevv  York  to  be  affixed  to  these 
presents,  on  the  day  and  year  first  above  written. 

AARON  CLARK,  Mayor. 


(No.  IT.) 

New  YoRjf,  November  10,  1838. 

Sir  ;  I  enclose  a  mortgage  from  Saujuel  Swartwout  to  the  L^nited 
States,  of  certain  property  situated  near  Cumberland,  in  your  State,  and 
I  shall  be  obliged  by  your  having  the  same  recorded  icithout  delay  in 


88 


Doc.  No.  13. 


the  proper  office  of  the  county  where  the  land  lies.  You  will  have  the 
goodness  to  inform  me  at  Washington  that  this  has  been  done. 

H.  D.  GILPIN, 
Solicitor  of  the  Treasury. 

To  N.  Williams,  Esq., 

U.  S.  Attorney^  Baltimore^  Maryland.  " 


(No.  18.) 

To  the  raarshal  of  the  United  States  for  the  southern  district  of 

New  York  : 

Whereas  Samuel  Swartwout,  late  collector  of  the  revenue  for  the  port 
of  New  York,  became  indebted  to  the  United  Stales  in  the  sum  of  one 
million  three  hundred  and  seventy-four  thousand  one  hundred  and  nine- 
teen dollars  and  sixty-five  cents,  agreeably  to  the  account  truly  stated  by 
the  accounting  officers  of  the  Treasury,  and  certified  by  the  First  Comp- 
troller of  the  Treasury,  of  which  a  copy  is  herewith  transmitted  :  And 
whereas  the  sum  of  thirty  thousand  dollars  has  been  paid  on  account  of 
the  said  debt,  so  that  the  sum  of  one  million  three  hundred  and  forty- 
four  thousand  one  hundred  and  nineteen  dollars  and  sixty-five  cents  re- 
mains due  by  the  said  Samuel  Swartwout :  And  whereas  the  said  Samuel 
Swartwout  has  failed  to  pay  over,  according  to  law,  the  said  sum  of  one 
million  three  hundred  and  forty-four  thousand  one  hundred  and  nineteen 
dollars  and  sixty-five  cents  : 

These,  therefore,  are  to  command  you,  in  pursuance  of  the  act  of  Con- 
gress entitled  "  A  n  act  providing  for  the  better  organization  of  the  Treas- 
ury Department/'  passed  on  the  15th  day  of  May,  1820,  to  levy,  take, 
and  sell  the  estate  of  the  said  Samuel  Swartwout,  and  of  Benjamin 
Birdsail,  Charles  L.  Livingston,  and  Mangle  M.  Quackenbos,  the  sure- 
ties of  the  said  Samuel  Swartwout,  v/hich  may  be  situate  in  your  dis- 
trict, according  to  the  provisions  of  the  said  act.  And,  in  executing  this 
v/arrant,  you  will  by  yourself  or  deputies  proceed  to  levy  and  collect 
the  said  sum  of  one  million  three  hundred  and  forty-four  thousand  one 
hundred  and  nineteen  dollars  and  sixty-five  cents,  remaining  due,  by 
distress  and  sale  of  the  goods  and  chattels  of  the  said  Samuel  Swart- 
wout, in  the  manner  prescribed  by  the  said  act ;  and  if  the  said  goods  and 
chattels  be  not  sufficient  to  satisfy  this  warrant,  you  will  levy  the  same 
on  the  person  of  the  said  Samuel  Swartwout  ;  and  in  case  he  should  not 
satisfy  the  same,  you  will  conunil  him  to  prison,  there  to  remain  until  dis- 
charged by  due  course  of  law.  And  if  goods  and  chattels  of  the  said 
Samuel  Swartwout  are  not  found  sufficient  to  satisfy  this  warrant,  you 
will  proceed  to  levy  and  collect  the  sum  of  one  hundred  and  fifty  thou- 
sand dollars,  if  so  much  of  the  said  sum  of  one  million  three  hundred  and 
forty-four  thousand  one  hundred  and  nineteen  dollars  and  sixty-five 
cents  remains  due  by  the  said  Samuel  Swartwout,  by  distress  and  sale 
of  the  goods  and  chattels  of  Benjamin  Birdsail,  Charles  L.  Livingston, 
and  Mangle  M.  Quackenbos,  of  the  city  of  New  York,  who  are  sureties 
of  the  said  Samuel  Swartwout,  in  the  said  sura  of  one  hundred  and  fifty 
thousand  dollars,  in  the  manner  prescribed  by  the  said  act. 


Doc  No.  13. 


89 


And  you  are  hereby  furtlier  commanded  io  cause  to  be  recorded  fortli- 
with,  in  the  oilicc  of  the  clerk  of  the  district  co'Jit  of  your  district,  ilio 
levy  made  by  viitue  hereof,  i][)on  the  lands,  tenements,  and  heredita- 
nients  of  the  said  Samuel  Swartwout,  Benjanun  Birdsall,  Chailes  L. 
Livin;;ston,  and  Mangle  M.  Quackenbos,  with  tlie  date  of  the  said  levy. 

And  you  are  hereby  further  commanded,  if  the  u;oods  and  chattels  of 
the  said  Samuel  Swartwout,  l^enjaniin  Birdsall,  Charles  L.  Livingston, 
and  Mangle  M.  Quackenbos,  are  not  sufficient  to  satisfy  the  sum  that 
may  remain  due,  to  sell,  in  the  manner  prescribed  by  the  said  act,  the  lands, 
tenements,  and  hei  editatnents,  of  the  said  Samuel  Swartwout,  and  of  the 
said  Benjamin  Birdsall,  Charles  L.  Livingston,  and  Mangle  M.  Quacken- 
bos, or  so  much  thereof  ^ts  may  be  necessaiy  to  satisfy  the  sum  that  may 
remain  due;  provided,  always,  that  you  make  by  the  levy  and  sale  ol  the 
lands,  tenements,  and  hereditaments,  of  the  said  Benjamin  Birdsall, 
Charles  L.  Livingston,  and  Mangle  M.  Quackenbos,  sureties  of  the  said 
S<\muel  Svvaitwout,  only  such  part  of  the  sum  of  one  hundred  and  fifty 
thousand  dollars,  ijefore  mentioned,  as  shall  have  remained  due  after  the 
sale  of  the  goo<ls  and  chattels  of  the  said  Benjamin  Biidsall,  Charles  L. 
Livingston,  and  Mangle  M.  Quackenbos, 

And  all  moneys  that  may  remain  of  the  proceeds  of  such  sale,  after 
satisfying  this  warraut  and  paying  the  costs  arid  charges  of  executing  the 
same,  you  are  hereby  required  to  return  to  the  said  Samuel  Swartwout, 
or  to  his  sureties  whose  property  has  been  sold,  as  the  case  may  be. 

And  whatever  you  may  do  in  obedience  (o  this  warrant,  you  will  make 
return  thereof  to  ihe  ollice  of  the  Solicitor  of  the  Treasury,  and  for  your 
so  doing  this  shall  be  your  sufficient  authority. 

J-      ^  -|    Given  under  my  hand  and   seal,  tiiis  twelfth  day  of  Novem- 
ber,  Anno  Domini  one  thousand  eight  hundred  and  thirty-eight. 

I].  D.  (ilLPlN, 
SoUcKo/'  of  Ihe  Treasury. 


(No.  19.) 

New  York,  Novtmher\  Z^  1838. 

Sir  :  1  have  this  day  received  from  the  First  Comptroller  of  the  Treas- 
ury a  statement,  certified  by  him,  of  the  account  of  Samuel  Swartwout, 
late  collector  of  the  revenue  for  the  port  of  New  Yoik,  by  which  it  ap- 
pears that  the  amount  of  ^1,344,119  65  is  due  to  the  United  States. 

1  have  also  received  from  the  Comptroller  a  duly  certified  copy  of  the 
official  bond  of  Mr.  Swartwout,  w  hich  I  enclose. 

In  pursuance  of  the  provisions  of  the  act  of  15th  May,  1820,  I  have 
issued  a  warrant  of  distress  against  tl.e  said  Samuel  Swartwout,  and  Ben; 
jamin  Birdsall,  Charles  L.  Livingston,  and  Mangle  M.  Quackenbos,  his 
sureties,  directed  to  the  marshal  of  your  district,  'i'his  warrant,  together 
■with  a  Treasury  transcript  of  the  said  account,  duly  certified,  I  transmit 
hei  ewith,  and  have  to  request  that  you  will  imnjcdiately  deliver  the  same 
to  the  marshal,  in  order  that  he  may  forthwith  levy  on  the  estate  of  the 
said  Samuel  Swaitvvout  and  his  sureties,  which  may  be  found  in  his  dis- 
trict, and  pursue,  in  the  execution  thereof,  the  other  provisions  particu- 
larly set  forth  in  the  said  act  of  Congi  ess, 
7 


90 


Doc.  No.  13. 


In  order  that  the  lieu  may  be  perfected  on  the  real  estale  of  Mr, 
Swartwout  and  his  sureties,  the  marshal  should  cause  the  levy  thereon y 
with  its  date,  to  be  recorded  as  promptly  as  possible  in  the  office  of  the 
clerk  of  the  district  court  of  your  district. 

Very  respectfully,  yours, 

11.  D.  GILPIN, 
Solicitor  of  the  Treasury, 

To  William  M.  Price,  Esq  , 

United  States  AHoriicij  for  the  southern  di  trie  I  of  New  York, 


(No.  20.) 

New  York,  November  13,  1838. 

Sir  :  I  have  received  from  the  First  Comptroller  of  the  Treasury  a 
statement,  certified  by  him,  of  ihe  account  of  Samuel  Swartwout,  late  col- 
lector of  ihe  revenue  for  the  {)ort  of  New  York,  by  which  it  appears  that 
the  amount  of  ^1,344,119  65  is  due  to  the  United  States. 

In  pursuance  of  the  provisions  of  the  act  of  15th  May,  1820,  I  have 
issued  a  warrant  of  disti  ess  at^ainst  the  said  Samuel  Sw^artuout  and  Ben- 
jamin Birdsall,  Charles  L.  Liviiigston,  and  Mangle  M.  Quackenbos,  hi» 
sureties,  directed  to  the  marshal  of  your  district.  This  warrant,  togethei' 
with  a  copy  of  the  account,  I  transmit  herewith,  and  have  to  request  that 
you  will  immediately  deliver  the  same  to  the  marshal,  in  order  that  he 
may  forthwith  levy  on  the  estate  of  the  said  Samuel  Swartwout  and  his 
sureties,  which  may  be  found  in  his  district,  and  pursue,  in  the  execu- 
tion thereof,  the  provisions  })articularly  set  forth  in  the  said  act  of  Congress. 

In  order  that  the  lien  maybe  perfected  in  the  manner  the  act  requires, 
the  marshal  should  cause  his  levy,  with  its  date,  to  be  recorded  as 
promptly  as  possible  in  the  office  of  the  clerk  of  the  district  court  of  your 
district. 

A  distress  warrant  has  already  been  issued  in  this  district,  where  the 
parties  reside. 

The  object,  therefore,  of  transmitting  one  to  you  is  to  secure  the  estate 
which  may  be  in  your  district,  and  in  regard  to  which  I  have  to  request 
that  you  will  cause  the  marshal  to  make  the  most  ligid  scrutiny.  The 
only  account  1  have  been  able  to  obtain  of  Mr.  Swarlwout's  property  in 
New  Jersey  is  that  embraced  in  the  mortgage  to  the  United  States,  re- 
corded in  Bergen  county  on  the  10th  instant;  but  it  is  supposed  that  he 
may  have  other  real  estate  or  interests  in  some  companies  incorporated 
or  unincorporated.  At  all  events,  a  more  accurate  description  of  that 
and  all  other  can  be  obtained  and  embraced  in  the  return  and  record  of 
the  levy,  so  as  to  make  the  security  of  the  United  States  more  certain 
than  under  mortgage.  The  most  prompt  measures  for  completing  and 
recording  the  levy  should  be  taken. 

I  shall  be  obliged  by  your  reporting  your  proceedings  to  my  office  at 
Washington  as  early  as  may  be. 

Very  respectfully,  yours, 

H.  D.  GILPIN, 
Soliciior  of  the  Treasury. 

To  James  S.  Green,  Esq., 

United  States  Attorney^  New  Jersey. 


Doc.  No.  13. 


91 


(No.  21.) 

New  York,  November  13,  1838. 

Sir  :  Since  my  letter  to  you  of"  the  lUth  instant,  enclosing  the  mort- 
gage of  vSamtiel  Swartwout  to  me,  I  have  received  iVoni  the  First  Cornp- 
troiier  of  the  Treasury  a  statement,  certitied  by  him,  of  the  account  ot 
Mr.  Swartwout,  as  late  collector  of  tlie  revenue  for  the  pcMt  of  New 
York,  by  which  it  appears  that  the  amount  of  $1,344,119  05  is  due  to 
ihe  United  States. 

In  pursuance  of  the  provisions  of  the  act  of  15lh  May,  18:^0,  I  have 
issued  a  warrant  of  distress  against  the  said  Samuel  Swartwout,  and  Ben- 
jamin Birdsall,  Charles  L.  Livingston,  and  Mangle  M.  Quackenbos,  his 
sureties,  directed  to  the  marshal  oT  your  district.  This  warrant,  together 
with  a  copy  of  the  said  account,  1  transmit  herewith,  and  have  to  request 
that  you  will  immediately  deliver  the  same  to  the  marshal,  iri  order  that 
he  may  forthwith  levy  on  the  estate  of  the  said  Samuel  Swaitwout  and 
his  sureties,  which  may  be  found  in  his  district,  and  pursue,  in  the  exe- 
cution thereoi",  t!ie  provisions  particularly  lcI  forth  in  the  said  act  of 
Consjress. 

In  order  that  the  lien  my  be  p.cffected  in  {he  manner  the  art  requires, 
the  marshal  should  cause  his  levy,  with  its  date,  to  be  recorded  as 
pr  omptly  as  possible  in  the  oflice  of  the  clerk  of  the  district  court  of  your 
district. 

A  distress  warrant  has  aheady  been  issued  in  this  disti  ict,  where  the 
parties  reside. 

Tlie  object,  therefore,  of  transmitting  one  to  you  is  to  secure  the  es- 
tate which  may  be  in  your  district,  and  in  regard  to  which  I  have  to  re- 
quest that  you  will  cause  the  marshal  to  make  the  most  rigid  scrutiny. 
The  only  account  of  Mr.  Swartwoui's  properly  in  Maryland  t'lat  I  have 
been  able  to  obtain  is  that  embraced  in  the  mortgage  transmitted  to  you  ; 
but  it  is  supposed  that  he  may  have  other  real  estate  or  interest  in  some 
companies,  incorporated  or  unincorporated.  At  all  events,  a  more  accu- 
rate desciiption  can  be  obtained  and  embiaced  in  the  return  and  record 
of  the  levy,  so  as  to  make  the  security  of  the  United  vStatcs  more  certain 
than  under  tlie  mortgage.  The  most  piompt  measures  for  completing 
and  lecording  the  levy  should  be  taken 

I  shall  be  obliged  by  your  reporting  your  proceedings  to  my  office  at 
W'ashingtO!!  as  early  as  may  be. 

n.  D.GILPIN, 

Solicitor  of  the  Treasury. 

N.  Williams,  Esq., 

United  Stc/ics  Attorney,  Baltimore. 


(No.  22.) 

New  York,  November  14,  1838. 
Sm:  The  marshal  informed  me  this  morning  that,  on  making  his  levy 
on  the  household  furniture  of  Mr.  Swartwout,  he  received  a  notice  from 
Dr.  Fayette  Cooper,  a  resident  in  the  house,  that  an  assignment  of  this 
property  had  been  made  to  him,  to  secure  the  repayment  of  ;;^T,000  ac- 


92 


Doc.  No.  13. 


tually  lent  to  Mr.  Svvartwout  two  years  previous.  I  requested  the  mar- 
shal to  obtain  the  documents  necessary  to  establish  the  facts  of  this  trans- 
action, and  submit  them  to  you,  to  ascertain  whether  or  not  the  transfer 
was  bonafide,  and  whether  the  possession  and  other  circumstances  are  of 
such  a  character  as  in  any  way  to  interfere  with  the  proceedings  under 
the  distress  warrant.  ' 

The  levy  has,  I  understand,  been  actually  made,  and  an  inventory  of 
the  property  taken. 

The  marshal  also  informed  me  that  transfers  of  property  had  been 
made  and  judgments  confessed,  within  a  few  days,  by  Mr.  Birdsall  and 
Mr.  Quackenbos,  two  of  the  sureties.  I  shall  be  obliged  by  your  exam- 
ining into  these  transactions,  and  advising  the  marshal  in  relation  thereto, 
so  that  the  most  efficient  nieasures  may  be  taken,  under  the  lav.'s  and 
practice  of  your  district,  to  obviate  any  efforts  to  interfere  with  the  rights 
of  the  United  States. 

The  marshal  also  informed  rnc  that  he  has  been  unable  to  discover 
any  stocks  or  money  belonging  to  Mr.  Swartwout.  1  would,  however, 
request  that  you  will  cause  strict  inquiries  to  be  made  to  ascertain 
"whether  property  of  this  nature,  actually  belonging  to  Mr.  Swartwout, 
may  not  be  in  the  name  or  under  the  control  of  Mr.  Ogden,  or  some 
other  agent ;  and  whether  there  may  not  be  funds  in  bank  or  shares  of 
some  of  the  incorporated  companies,  that  can  be  pioj)erly  levied  on  un- 
der the  distress  warrant. 

Very  respectfully,  yours, 

H.  D.  GILPIN, 
Solicitor  of  the  Treasury. 

Wm.  M.  Price,  Esq., 

United  States  Attorney^  New  York. 


(No.  23.) 

New  York,  November  15,  1838. 

Sir  :  Since  my  letter  to  you  of  the  13th,  I  have  been  informed  that 
Mr.  Swartwout  has  a  large  interest  in  the  "  Maryland  Mining  Comj)any," 
and  the  "New  York  and  Maryland  Coal  and  Iron  Company."  In  ad- 
dition, therefore,  to  my  former  instructions,  I  have  to  request  particular- 
ly that  you  will  have  a  levy  made  without  delay  on  this  interest,  give 
notice  to  the  officers  of  the  company,  so  that  no  transfers  may  be  made, 
and  adopt  such  other  measures  to  secure  it  to  the  United  States  as  you 
may  judge  most  expedient  under  the  law  and  practice  of  your  State. 

Very  respectfully,  &c. 

II.  D.  GILPIN, 
Solicitor  of  the  Treasury. 

To  N.  Williams,  Esq., 

U.  S.  Attorney  J  Baltiraore^  Maryland. 


Doc.  No.  13. 


93 


(No.  24.) 

New  York,  November  16,  1838. 

Sir  :  I  have  obtained  the  following  descriptioa  oi'  Mr.  Swartwout's 
propel  ty  near  Cumberland: 

All  that  tract  of  land  in  Alleghany  county,  in  the  State  of  Maryland, 
known  by  the  name  of  Mount  Savage,  or  the  Ilowell  estate,  beginning 
at  an  anijie  situate  about  three  miles  north  by  east  from  Wagner's  tavern, 
in  the  village  of  Frostburg,  and  near  the  junction  of  the  Workman  branch 
of  Jennings's  run  with  the  main  run  ;  then  bounded  in  an  irregular  line, 
whose  direction  is  mainly  east,  by  the  property  of  the  Boston  Company, 
for  a  mile,  more  or  less;  then  south,  by  lands  of  the  Clifton  Company, 
about  the  same  distance  ;  u  est,  by  the  western  slope  of  Savage  mountain 
and  Johnson's  lands,  for  two  and  a  half  miles,  more  or  less  ;  and  north,  by 
the  boundary  line  between  the  States  of  Maryland  and  Pennsylvania,  for 
half  a  mile,  more  or  less  ;  containing,  in  the  whole,  three  thousand  and 
seventy-two  acres,  or  thereabouts,  and  comprising  the  farms,  heretofore, 
of  Mattingly,  Bruce,  and  Hoy,  and  lately  resurveyed,  or  intended  so  to 
be,  by  virtue  of  a  wai  rant  of  resurvey  from  the  land  office  of  the  State  of 
Maryland,  under  the  general  designation  of  Mount  Savage,  as  by  refer- 
ence to  the  said  warrant  and  return  thereof  will  more  fully  appeal-. 

This  may  be  of  use  to  the  maishal,  in  making  his  levy  on  Mr.  Swart- 
Avout's  interest  in  this  property,  and  in  recording  his  return.  If  the  rec- 
ords of  the  land  office,  or  the  act  incorporating  the  New  York  and 
Maryland  Coal  and  Iron  Company,  are  examined,  it  may  be  still  more  com- 
plete.   It  should  be  as  much  so  as  possible. 

Very  respectfullv,  vours, 

*  H.  D.  GILPIN, 
Solicitor  of  the  Treasury. 

N.  WiLLiAifts,  Esq., 

U.  S  Attornei/^  Baltimore. 

I  shall  be  obliged  by  your  sending  me,  to  Washington,  copies  of  the 
acts  incorporating  the  two  companies  mentioned  in  my  last  letter. 


No.  16. 

Treasury  Department, 
First  Auditor's  Office,  December  1,  1833. 

Sir:  Your  letter  of  the  19th  ultimo  should  have  received  an  earlier 
reply,  had  the  state  of  my  health  permitted  ;  and  even  now,  confined  as 
I  am  to  my  chamber,  I  must  crave  indulgence  for  (^missions  that  may  oc- 
cur, and  the  privilege  of  supplying  any  such  in  a  future  communication. 

The  first  inquiry  contained  in  your  letter,  in  refeience  to  the  great 
defiilcation  of  the  la^e  collector  at  New  York,"  is  in  the  following  words, 
viz  :  "  I  therefore  request  you  to  inform  me  of  the  causes  why  it  was 
not  in  the  power  of  your  office  to  report  his  defalcation  when  it  first  oc- 
curred, or  at  the  different  settlements  afterwards,  before  his  term  of  of- 
fice expired." 


94 


Doc.  No.  13. 


In  reply  to  (his  question,  I  would  respectfully  state  that  it  was  not  in  the 
power  of  iJiis  office  to  report  his  defalcation  when  it  Ji/'st  occurred,  be- 
cause it  never  possessed  the  means  of  ascertaining  it.  By  the  21st  sec- 
tion of  the  collectioJi  act  of  2d  March,  1799,  the  collectois  are  allowed 
three  months  after  the  expiration  of  a  quarter  to  make  up  and  render 
the  accounts  to  this  oflice  for  adjustment;  and  in  reference  to  New  York, 
the  Secretary  some  years  since  extended  the  tims  two  or  three  weeks 
longer,  so  that  the  accounts  of  that  district,  for  the  first  quarter  of  the 
year,  do  not  usually  reach  this  office  until  the  middle  of  July  ;  it  is  there- 
fore apparent,  that  his  defalcation  could  not  have  been  ascertained  in 
this  office  when  it  first  occurred. 

But  it  is  also  asked  why  it  was  not  reported  "  at  the"  diiTerent  settle- 
ments afterwards,  before  his  term  of  office  expired."  To  this  inquiry 
the  same  reply  might  also  be  niade.  This  office  had  no  means  of  ascertain- 
ing the  defaleafion  of  Mr.  S\vartwout  at  any  time  prior  to  the  final  set- 
tlement of  bis  account.  It  could  and  did  report  the  correct  balances 
due  from  hiiu,  "  at  the  different  settlements,"  but  it  had  no  means  of  as- 
certaining that  a  portion  of  his  balance  h.ad  been  used  by  him  for  his 
private  piHposes.  The  accounts,  as  soon  as  leceived  at  this  office,  are 
carefully  examined  ;  and  all  the  checks  furnished  for  testing  their  accu- 
racy, in  addition  to  the  certificate  of  the  naval  officer,  are  used,  and  the 
duties  secured,  as  well  as  the  disbursements  made,  having  been  correctly 
ascertained,  tlie  account  instated,  and  the  balance  struck  and  reported  to 
the  First  Comptroller,  to  whom  the  account  and  all  the  abstracts  belong- 
ing to  it  are  transmitted  forfhwith.  From  the  investigation,  how^ever, 
which  has  recently  taken  place  at  the  custom-house.  New  York,  it  ap- 
j)ears  that  a  large  portion  of  this  defalcation  consists  of  bonds  abstracte<i 
by  the  late  collector,  to  whom  payment  was  made,  and  for  which  the 
bond  account  was  not  credited  ;  and  it  may  with  propriety  be  inquired, 
why  this  had  not  been  discovered  by  the  accounting  officers  on  the  exam- 
ination of  the  accounts.  In  replying  to  this  inquiry,  I  beg  leave  first  to 
state  the  facts  in  regard  to  the  manner  in  which  the  bond  accounts  have 
been  kept  at  the  Treasury.  Previous  to  the  year  1622,  as  I  am  inform- 
ed, on  examining  the  accounts  of  the  customs  in  this  office,  the  account- 
ing clerk  ascei  tained  that  the  balance  of  the  bond  account  was  cor- 
rectly brought  forward,  that  the  additions  were  correct,  and  the  balance, 
as  returned,  propei  ly  stated.  But  as  the  bond  account  accompanied  the 
quarteily  account  current  of  the  customs  and  the  other  abstracts  to  the 
Comptroller's  otTice,  where  it  was  retained,  no  reference  could  he  had  in 
this  odice  to  said  accounts,  to  mark  o^T  the  bonds  paid,  or  put  in  suit,  in 
subsequent  quarters,  which  reference  was  absolutely  necessary  to  a 
thorough  examination  of  t!ie  bond  account.  In  1822,  however,  the  First 
Auditor  directed  a  register- to  be  kept  in  his  office,  of  all  the  bonds  ta- 
ken and  paid,  as  well  as  those  put  in  suit.  Two  clerks  were  appointed 
to  this  duty,  to  uhom  the  accounting  clerk,  immediately  on  receiving  the 
quarterly  returns,  handed  over  the  bond  account,  to  be  recorded,  &c. 
The  accounts  for  the  smaller  districts  were  generally  entered  and  maik- 
ed  otr  in  time  to  accompany  the  adjusted  accounts  to\Ahichthey  belong- 
ed ;  but  the  duty  {){  recordin^';  all  the  bonds  being  very  ai  duous,  and  the 
clerks  engaged  on  tbem  being  occasionally  called  to  other  business,  the 
larger  districts  by  and  by  fell  in  arrear,  especially  the  district  ol  New 
York  i  which,  from  what  I  can  learn,  was,  perhaps,  never  once  recorded 


Doc.  No.  13, 


95 


a^d  marked  oflf  in  time  t<3  accompany  the  accounts  of  tlie  Comptroller; 
and,  as  it  now  stands,  I  find  that  tho  bonds  taken  are  recorded  only  to  2(1 
quarter,  1834,  while  those  paid  oi-  put  i;i  suit  are  niarked  off  only  to  tiie 
4th  quarter,  1832.  The  present  condition  of  the  l.ond  accounts  in  this 
otBce  is  about  the  same  that  it  was  when  I  received  my  appointment. 
But  for  the  present,  passing  over  ihe  imperfect  manner  of  keeping  tlie 
bond  accounts,  let  us  inquire  whether,  under  the  most  i)erfect  system  that 
could  be  devised  for  discharging  this  duty,  the  fraud  committed  on  the 
bonds  in  New  York  could  have  been  pronipihj  detected  in  this  otTice. 
Suppose  that  when  the  account  of  the  customs  is  taken  up  for  adjust- 
ment, the  bonds  paid  and  put  in  suit  are  marked  otT,  forthwith,  on  the 
original  bond  accounts;  any  omission  of  the  collector  of  New  Yoik  to 
return  bonds  paid,  &;c.,  could  not,  in  ordinary  times,  be  ascertained,  until 
iive  or  six  months  after  the  expiration  of  the  quarter  in  which  the  trans- 
iictions  took  place.  But,  in  th^  case  under  consiueration,.the  embezzle- 
ment of  the  proceeds  of  the  bonds  occurred  under  very  peculiar  circum- 
stances. It  was  at  a  peiiod  in  1837,  when,  owing  to  the  deiangement  of 
commercial  affairs,  the  suspension  of  specie  payments  by  the  banks, 
then  no  longer  used  as  agents  of  tlie  Government,  &c.,  the  bonds 
were  returned  to  the  custom-house,  and,  though  due,  were  not  put  in  suit, 
the  Secretary  of  the  Treasury  having;  authorized  a  temporary  suspen- 
sion, which  was  afterwards  extended  by  Congress  to  nine  months,  and  vrhen 
six  or  eight  thousand  bonds  were  lying  over  at  the  custom-house  at  one 
time,  aiid  when  all  was  in  such  a  state  of  confusion  that,  as  has  been  sta- 
ted by  the  auditor  of  the  custom-house,  it  was  utterly  impracticable, 
even  there.,  to  ascertain,  in  making  up  the  amount  for  the  1st  quarter,  1837, 
the  true  condition  of  the  bonds;  and  wheie,  even  at  lliis  late  day,  after 
a  great  deal  of  investigation,  it  has  been  found  impracticable  to  identify 
an  amount  of  these  abstracted  bonds  exceeding  $30,000  ;  and  in  order 
to  ascertain  th^m  a  thorough  examination  of  the  bond  account  will  have 
to  be  made  from  the  commencement — a  work  of  great  labor,  and  requiring 
considerable  time.  With  th.ese  facts  before  us,  it  is  quite  evident  that 
it  would  have  been  impracticable  for  this  office,  had  the  system  of  ex- 
amining the  bond  accounts  been  the  most  perfect,  to  have  ascertatined 
the  fraud  committed  by  the  late  collector  in  the  bonds  uniil  about  the 
time  for  rendering  his  final  account.  This  account  v,-as  not  received  at 
this  oSice  until  the  10th  November,  1838,  long  after  his  neglect  to  for- 
ward the  account  in  due  time  had  been  reported  by  this  office  to  the 
Couiptroller,  It  is  true  that  somewhere  about  August,  1837,  on  the  ex- 
amination of  his  account  at  this  office,  there  would  have  appeared  to  be  a 
large  amount  of  bonds  due  in  the  1st  quarter,  1837,  not  returned  as  paid 
or  put  in  suit,  and  the  collector  would  have  been  called  upon  for  an  ex- 
planation. Under  all  the  circiimstances  of  this  case,  he  might  have  and 
no  doubt  would  have  replied  to  such  an  inquiry,  that  these  bonds  had  been 
extended  under  the  authority  of  the  Secretary  of  the  Treasury  and  the 
act  of  Congi''-,5S  ;  but  that,  owing  to  the  great  mass  of  such  bonds,  amount- 
ing, it  is  believed,  to  more  than  $5,000,000,  and  to  tlie  great  confusion 
into  which  the  b  )nds  had  been  thrown,  increased,  too,  by  the  fact,  not  then 
known  to  the  accounting  officers  f  f  the  custom-hous^,  that  the  collector 
had  actually  collected  a  large  amount  of  said  bonds,  he  could  not,  at  least 
for  a  considerable  time,  render  any  particular  account  of  them.  Such  a 
reply  would  have  Leen  considered,  at  least  for  the  time  being,  as  satis- 


9G 


Doa  No.  13. 


factory  ;  certainly  it  would  not  have  excited  any  suspicion  at  the  Treas- 
ury, because  all  tiie  bonds  referred  to  ivere  actuallij  entitled  to  the  ex- 
tension provided  for  by  Congress^  and  wouid  naturally  have  been  sup- 
posed to  have  been  so  extended.  Having,  as  \  presunic,  thus  clearly 
shown  that  this  oSice  had  no  means  of  ascertaining  this  defatcatipn,  when 
ii^'- first  occurred,"  nor  "at  the  dilFerent  setilements  afterwards,"  I  pro- 
ceed to  the  next  inquiry  in  your  letter,  which  is  in  the  following  words  : 
"  If,  under  the  present  system  of  adjusting  the  accounts  of  the  collectors, 
it  be  impracticable  to  ascertain  defaults  like  these  rmmiediateiy  after  they 
occur,  1  will  thank  yon  to  report  to  nf>e  such  modifications  and  improve- 
ments a&  may  suggest  themseh'es  to  you,  rn  order  that  all  defalcations 
hereafter  may  be  immediately  known,  if  possible  ;  and,  in  case  that  you 
should  consider  that  further  legislation  nray  be  necessary  to  attain  this 
object,  1  wish  you  to  paint  out  (he  defects  that  should  be  provided  for, 
and  also  such  additional  checks  that  migh.t  be  imposed  to  prevent  the  em- 
bezzlement of  the  public  funds  by  the  collectors  and  receiveis  of  the 
public  revenue.^' 

It  may  not  be  improper  to  state  here  that,  by  the  5th  section  of  the  act 
of  2d  September,  1789,  'Mo  establish  the  Treasury  Department,"  and 
the  4th  section  of  the  act  to  provide  for  the  prompt  settlement  of  pub- 
lic accounts,''  aj)proved  2d  March,  1817,  the  duties  of  the  First  Audi- 
tor are  defined  as  follows  ;  "  To  receive  all  accounts  accruing  in  the 
Treasury  Department,  and,  after  examination,  to  certify  the  *;alance,  and 
transmit  the  accounts,  v^kh  the  vouchers  and  certificate,  to  the  First 
Comptroller,  for  his  decision  thereon."  Now,  if  the  "  modifications  and 
improvements"  called  for  by  the  Secretary  be  confined  to  this  office 
only,  there  are  but  two  suggestions  which  occur  to  me,  at  this  lime,  as 
all  that  arc  necessaiy,  and  steps  have  already  been  taken  to  carry  them 
into  effect.  The  first  is,  that  the  collectors  be  required  to  render  an  ac- 
count of  all  the  outstanding  bonds,  showing  their  actual  condition  on  the 
30th  September,  1838;  and  that  hereafter,  instead  of  recor^/i/?^  the  bonds 
in  this  office,  the  bond  accounts,  as  soon  as  received,  are  to  be  compared 
with  the  preceding  original  accounts,  and  all  the  bonds  paid  or  put  in 
suit  during  the  quarter  forthwith  marked,  so  that  the  actual  state  of  the 
bonds  will  always  be  exhibited  simultaneous  with  the  report  on  the  ac- 
count of  the  customs.  The  other  suggestion  is,  that  the  colJector  of 
New  York  return,  with  his  quarterly  account  of  the  customs,  a  copy  of 
his  suspense  accounts,'^''  showing  what  items  compose  that  part  of  the 
balance  not  consisting  of  bonds  or  cash  on  hand,  so  that,  in  stating  the 
items  of  the  balance  at  the  Treasury,  this  office  may  be  able  to  designate 
what  is  actually  cash  on  hand  from  that  which  consists  of  unsettled  and 
suspense  accounts.  But  as  this  request  of  the  Secretary  embraces  a 
pretty  wide  range,  I  may  with  piopriety  be  permitted,  in  my  reply,  re- 
spectfully to  suggest  some  othei-  "  modifications  and  improvements," 
although,  in  doing  so,  f  maybe  trenching  upon  the  prerogatives  of  others. 
It  aj)pears,  from  the  investigation  recently  made  at  the  custom-house, 
New  York,  that  on  the  debit  side  of  their  "  suspense  account"  is  found 
an  item  called  "  duties  on  merchandise,"  which  means  cash  deposites 
for  duties  not  ascertained  ;"  and  this,  according  to  their  mode  of  keeping 
the  accounts,  has  never  been  regarded  as  cash  until  the  duties  are  ac- 
tually ascertained  and  settled,  at  some  future  day,  wfth  the  merchant, 
but  retained  in  the  suspense  account^  and  returned  by  the  collector  to 


Doc.  No.  13.  m 


the  Treasury,  in  his  balance,  as  belonging  to  unsettled  and  suspense  ac- 
counts. This  practice  placed  at  (he  disposal  ofthe  collector  a  sum  vary- 
ing IVom  one  hundred  thousanrl  to  five  hundred  thousand  dollars,  not 
available  at  (he  Treasury,  for  not  regarded  or  returned  asca^/?,  altliough 
such  de  facto^  upon  which  (he  collector  might  draw  from  time  to  time  tor 
his  private  purposes,  without  any  check  upon  him,  even  in  the  office  of 
the  Secretary  himself ;  and  it  appeared,  on  the  recent  investigation,  that 
it  was  tfiis  fund  which  first  tempted  the  late  collector  of  New  York  ;  and 
it  was  only  when  this  source  was  exhausted,  and  (he  peculiar  occasion 
referred  to  presented  itself,  (hat  he  seized  upon  the  bonds.  How  il  has 
happened  that  at  New  York  these  deposites  for  duties  are  not  regarded 
as  cash^  and  at  Philadelphia  they  are,  and  very  properly,  too,  accounted 
for  as  such,  this  office  has  no  means  of  ascertaining,  having  no  control 
wha(ever  over  the  internal  regulations  of  the  custom-house  :  but  such  is 
the  fact ;  the  remedy  is  obvious.  Again  :  the  naval  officer  has  always 
been  regarded,  not  only  as  an  aid  to  the  collector,  but  an  important 
check  upon  him.  The  21st  section  of  the  "  act  to  regulate  the  collection 
of  duties  on  imports  and  tonnage"  requires  him,  among  other  things  to 
examine  the  collector's  abstracts  of  duties,  and  o//ter  accounts  of  receipts^ 
bonds,  and  expenditures^  and  if  found  right,  he  shall  certify  the  same." 
It  is  to  be  apprehended  that  the  naval  olficer  at  New  York  has  not,  un- 
der this  requisition,  considered  it  to  be  his  duty  to  examine  the  cosh  arid 
bank  accounts,  and  although  he  has  certified  the  bond  accounts  of  1837 
"  to  have  been  examined  and  found  to  be  correct,"  the  fact  is  now  ap- 
parent that  they  were  not  correct.  Had  this  officer  performed  his  whole 
duty^  this  defalcation  must  have  been  discovered  sooner.  I  w'ould, 
moreover,  respectfully  suggest  that  an  examination  be  made  of  the  con- 
cerns of  the  custom-house,  occasionally,  by  an  agent,  as  is  the  practice, 
I  understand,  in  reference  to  the  land  offices,  which  would  greatly  facili- 
tate (he  disco\%ry  of  malepractices  where  they  exist,  and  enable  the 
proper  authority  to  apply  the  corrective.  These  improvements,"  in 
addition  to  the  loeekly  and  monthly  returns  of  ''^moneys  received  and 
paid  at  the  custom-house^'*''  the  '•^return  of  debentures^'*''  '-^  abstracts  of 
bonds  put  in  suit^^^  "  summary  statement  of  duties  coUected,^^  sched- 
ule of  bonds  taken  and  liquidated^'*'  &c.,  required  for  the  Sccretary''s 
office,  agreeably  to  ancient  regulations  and  usages  of  the  Treasury  De- 
})artment,  as  imbodied  in  the  circular  of  the  Secretary  of  the  Treasury, 
dated  November  12,  1835,  if  properly  arranged,  and  compared  with  each 
other,  and  with  the  quartei'hj  account  current  of  the  customs,  also  for- 
merly  entered  on  the  Secre(ary's  books  as  soon  as  i.  ceived  at  thejoffice 
ofthe  First  Auditor,  would,  it  is  believed,  furnish  the  Secretary  the 
means  of  ascertaining  defaults  like  these  immediately  after  they  occur. 
I  have  the  honor  to  be,  very  respectfully,  your  obedient  servant, 

For  JESSE  mi.hY.YL,  Auditor. 
A.  MAHON,  C.  C. 

To  (he  Hon.  Levi  Woodbury, 

Secretary  of  the  Treasury. 


98 


Doc.  No.  13. 


No.  17. 

Treasury  Department, 
First  Comptroller'' s  Office^  December  1,  1838. 

Siu  :  Your  communication  of  the  7 th  ultimo^  in  relation  to  the  farge  cash 
balance  reported  as  in  the  hands  of  Samuel  Swartwout,  on  the  settle- 
ment of  his  accounts  as  collector  of  the  port  of  New  York,  for  the  fourth 
quarter  of  1836,  was  duly  received  at  this  office,  during  my  unavoidable 
absence  on  public  business. 

In  this  communication  you  remark,  that  with  so  large  a  balance  (up- 
wards of  a  million  of  dollars)  against  the  collector,  he  should  have  been 
reported  at  the  time  to  the  Department,  unless  he  satisfied  the  then  Comp- 
troller that  the  amount  was  properly  retained  to  meet  disbursements,  or 
ivas  on  deposite  ;  and  you  request  me  to  inquire  and  report  to  you  why 
no  communication  was  at  that  lime  made  on  the  subject  to  the  Depart- 
ment from  this  office. 

In  your  subsequent  communication,  dated  the  1  9th  ultimo,  you  observe 
that  it  is  essential  tliat  it  should  be  ascertained,  if  practicable,  why  the 
great  defalcation  of  the  late  collector  at  Nevv  York  was  so  long  undis- 
covered ;  and  you  request  me  to  inform  you  of  the  causes  why  it  was  not 
in  the  j)ower  of  this  office  to  report  his  defalcation  when  it  first  occurred, 
or  at  the  different  settlements  afterward,  before  his  lime  of  service  ex- 
pired. 

As  the  inquiries  contained  in  your  several  communications  lead  es- 
sentially to  the  same  subjects  of  explanation,  I  beg  leave  to  consider 
them  in  connexion,  in  the  report  which  1  have  the  honor  to  offei-. 

It  may  be  proper  here  to  premise,  that  as  the  present  Comptroller 
came  into  office  on  the  ist  of  March  of  the  present  year,  and  the  term 
of  office  of  the  late  collector  at  New  York  expired  on  the  28th  of  the 
same  month,  it  must  be  obvious  that,  in  offering  explanations,  the  present 
Comptroller  cannot  have  recourse  to  any  personal  experience  or  knowl- 
edge of  circumstances  during  the  period  embraced  in  your  inquiry,  any 
more  than  he  could  have  exercised  any  agency  in  discovering  the  defal- 
cation, either  when  it  first  occuried,  or  at  any  of  the  different  settlements 
afterward,  before  the  late  collector's  term  of  service  expired. 

On  the  16th  of  April,  1838,  the  accounts  of  the  late  collector  for  the 
third  quarter  of  1837,  being  then  in  course  of  examination  in  this  office, 
and  the  accounts  for  the  fourth  quarter  of  1837  in  the  office  of  the  First 
Auditor,  :.\  communication  was  received  fromtiie  Secretary  of  the  Treas- 
ury, dated  the  1 6th  April,  1838,  (A,  vide  Secretary's  report,  Doc.  No.  9,) 
enclosing  a  copy  of  a  letter  addressed  to  him  by  Mr.  Swartwout,  dated 
the  13th  of  April,  (B,  vide  Secretary's  report.  Doc.  No. 3,)  acco.-ipanying 
his  return  of  moneys  received  and  paid  for  the  last  three  days  of  his  of- 
ficial term,  and  referring  to  a  balance  retained  by  him,  amounting  to  two 
hundred  and  one  thousand  and  ninety  six  dollars  forty  cents, ($  201 ,096  40.  ) 

In  compliance  with  the  direction  of  the  Secretary  of  the  Treasury, 
conveyed  in  his  letter,  to  urge  the  speedy  adjustment  of  Mr.  Swartwout's 
accounts,  a  note  was  addressed  by  the  (comptroller,  on  the  llih  of  April, 
to  the  First  Auditor,  (C,)  enclosing  a  copy  of  the  letter  of  the  Secre- 
tary, and  on  the  same  day  a  letter  was  also  addressed  by  the  Comptrol- 
ler to  Mr.  Swartwout,  (D,)  calling  for  the  early  transmission  of  his  ac- 


Doc.  No.  13. 


99 


counts  up  to  the  period  of  his  term  of  ofSce.  On  the  18lh  of  April,  a 
second  letter  was  received  fro?n  the  Secretary,  f  E,  vide  Secretai  j's  le- 
}>ort,  Doc.  No.  6, )  again  refeiringto  the  balance  of  moneys,  as  stated,  in  (he 
hands  of  Mr  Svvartwout,  ostensibly  retained  to  await  the  decision  of 
sundry  suits  at  law,  in  which  he,  as  collector,  was  defendant,  and  di- 
recting the  Comptroller  to  call  upon  the  Solicitor  of  the  Treasury  to  ob- 
tain from  the  attorney  of  the  United  States  at  New  York  a  list  of  the 
suits  adverted  to,  with  the  amount  of  money  involved  in  each,  and  the 
probable  termination  of  them.  On  the  same  day,  the  Comptroller  ad- 
dressed the  Solicitor  on  the  subject,  (F,)  and  on  the  27th  of  the  month 
a  reply  was  received  from  the  Solicitor,  ( G,  vide  Secretary's  report,  Doc. 
No.  7,)  accompanied  by  a  leport  in  part  from  the  district  attorney,  da- 
ted on  the  25th,  (H,  vide  Secretary's  report,  Doc.  No.  8.)  A  further 
and  more  complete  report  w^as  awaited  by  the  Comptroller,  before  re- 
})orting  to  the  Secretary,  but  was  not  received  ;  additional  infoimalion, 
owing  to  missing  papers  or  other  causes,  being  unattainable.  Jn  the 
mean  time  a  letter  was  addressed  by  the  Secretary  to  the  Comptroller, 
dated  April  the  23d,  (i,)  refeiring  to  a  letter  enclosed,  from  Mr.  Swart- 
wout,  dated  2 1st  of  April,  (J,)  in  relation  to  the  moneys  held  by  him, 
under  protest,  and  suggesting  that  Islr.  Swartwout  should  be  instructed 
to  furnish  Mr.  Hoyt,  (he  present  collector  at  New  York,  with  money 
out  of  the  sum  j  etained,  to  l  efund  duties  paid  under  protests.  The  (Comp- 
troller accordingly,  on  the  24th  of  April,  addressed  the  necessary  instruc- 
tions to  Mr.  Swartwout,  (K.)  On  the  26th  of  April,  his  accounts  up  to 
the  expiration  of  his  official  term  not  having  been  yet  received,  the 
Con)ptroller  again  called  for  their  transmission,  at  as  early  a  period  as 
j)racticable,  (L.)  The  accounts  being  still  withheld,  and  the  time  hav- 
ing expired  (allowed  by  law)  for  their  rendition,  the  First  Auditor,  after 
having,  on  the  loth  of  August,  (M,)  once  more  demanded  their  trans- 
mission, repoi  ted  the  case  to  tiie  Comptroller  on  tiie  31st  of  August,  (X,) 
who,  on  the  3d  of  September,  (0,)  addressed  the  sureties  on  the  oincial 
bond  of  Mr.  Swartwout. 

The  accounts  of  the  late  collector  at  New  York,  for  the  third  quaiter 
of  1837,  were  adjusted  at  this  office  on  the  2ist  of  May,  and  those  of  the 
fourth  quarter  on  the  12th  of  June,  1838,  of  which  he  was  duly  advised. 

Having  thus  glanced  at  those  transactions  of  this  office,  as  connected 
with  the  ailaiis  of  the  late  collector  at  New  York,  in  which  the  present 
Comptroller  had  a  personal  agency,  I  proceed  to  reply  to  your  inquiries 
as  to  previous  events. 

After  the  most  diligent  examination  and  inquiry  into  the  causes  why 
it  was  not  in  the  power  of  this  otfice,  under  former  Comptrollers,  to  re- 
port the  defalcation  when  it  first  occurred,  or  at  the  dilierent  settlements 
afterwards,  before  the  late  collector's  term  of  office  expired,  I  am  led  to 
the  following  conclusions  : 

First.  That  the  Comptroller  of  the  Treasuiy  has  conceived  that  his 
official  duty,  in  regard  to  accounts  settled  by  the  First  and  Fifth  Audi- 
tois,  was,  in  the  usual  course  of  business,  carefully  to  revise  the  accounts, 
and  if  found  accurate,  in  the  words  of  the  law,  (act  3d  March,  1795,)  "  to 
certify  the  balances  arising  thereon  (o  the  register." 

Second.  That  it  was  only  under  especial  circumstances  that  the 
Comptroller  felt  himself  called  upon  by  law,  or  from  a  sense  of  official 
duty,  to  take  any  other  step  in  regard  to  accounts  of  collectors  of  the 


100 


Doc.  No.  13. 


customs.  These  were,  firstly,  where  a  collector  failed  to  render  his  ac- 
counts within  the  time  required  by  law — in  which  case,  the  circumstance 
would  be  reported  to  him  by  the  First  Auditor,  and  it  would  become  the 
duty  of  the  Comptroller  to  require  their  transmission  without  delay,  and 
also  to  advise  his  sureties  and  the  Secretary  of  the  Treasury  of  his  neg- 
lect ;  or,  secondly,  where  a  delinquent  collector,  being  out' of  ofice^  failed 
to  pay  over,  within  a  reasonable  time,  a  balance  ascertained  to  be  due  on 
the  settlement  of  his  accounts — ^in  which  case  it  would  becotne  the  duty 
of  the  Comptroller  to  certify  the  amount  due  the  United  States  to  the 
agent,  (now  the  Solicitor  of  the  Treasury,)  in  order  that  legal  proceed- 
ings against  the  delinquent  officer  might  be  instituted  ;  and,  thirdly, 
where  circumstances  to  cause  suspicion  of  delinquency  were  presented 
on  the  face  of  accounts  rendered — in  which  case  the  Comptroller  would, 
from  a  sense  of  official  duty,  report  the  fact  to  the  head  of  the  Depart- 
ment. 

Third.  That  the  collectors  of  the  customs  of  tlie  great  ports,  while  re- 
maining in  office,  and  regularly  furnishing  their  accounts  agreeably  to 
the  requisitions  of  law,  have  not  presented  cases  such  as  to  warrant  sus- 
picion of  delinquency,  however  large,  the  apparent  balance  against  them  at 
the  close  of  a  quarter,  for  the  reasons  which  follow  :  The  collectors  of  the 
principal  ports  are  by  law  allowed  three  months  after  the  termination  of 
a  quarter  within  which  to  render  their  quarterly  accounts.  After  being 
received  at  the  Treasury  Department,  accounts  such  as  those  from  the 
port  of  New  York  necessarily  occupy  the  office  of  the  First  Auditor 
from  one  to  two  months  in  theii  exajnination,  and  almost  an  equal  length 
of  time  must  be  employed  in  the  office  of  the  First  Comptroller  in  their 
revision.  Five  or  six  months  may,  therefore,  unavoidably  elapse,  after 
the  termination  of  a  quarter,  before  the  adjusted  account  can  exhibit  the 
collector  as  even  an  apparent  debtor.  In  the  mean  time,  however,  large 
sums  are  paid  into  the  Treasury  by  the  collector,  by  which  the  apparent 
balance  may  be  in  his  favor.  To  get  at  the  true  balance,  it  would  then 
become  necessary  to  charge  him  with  all  the  moneys  received  by  him 
within  the  period  elapsed  since  the  close  of  the  quarter  for  wdiich  his  ac- 
counts were  rendered,  and  this  could  not  be  done  until  his  accounts  for 
that  period  could  be  procured  and  audited  :  thus,  the  debits  and  credits 
falling  within  the  several  official  divisions  of  time  might  become  so  in- 
evitably mingled  that  the  Comptroller,  without  especial  cause  for  sus- 
picion, could  not  feel  authorized  to  report  the  case  to  the  Secretary  of 
the  Treasury  as  one  of  delinquency. 

An  examination  of  the  case  presented  by  the  large  cash  balance  re- 
ported against  the  late  collector  at  New  York,  on  the  settlement  of  his 
accounts  for  the  fourth  quarter  of  1S36,  the  subject  of  your  lirst  special 
inquiry,  may  illustrate  these  views. 

The  balance  stated  to  be  due  the  United  States  on  the  31st  December, 
1836,  was  eight  millions  three  hundred  and  sixty-five  thousand  three  hun- 
dred and  seventy-seven  dollars  and  eighteen  cents,  (  ^8,365,377  18,)  con- 
sisting of 

Bonds  not  due    -  -  -  -    $5,056,836  72 

Bonds  in  suit      ...  -      2,063,247  56 

General  bonds  for  wines       -  -  -  56,533  51 

Cash  on  hand     ...  -      1,188,759  39 


Doc.  No.  13. 


101 


The  examination  and  revision  of  an  account  of  this  magnitude  employed 
the  accounting  officers  from  the  time  of  its  reception  to  the  12th  of  June, 
1837,  as  will  appear  from  the  letter  of  the  Comptroller  to  the  col- 
lector, (P.) 

In  the  mean  time,  and  only  between  the  1st  of  January  and  the  31st  of 
March,  1837,  the  collector  liad  deposited  to  the  credit  of  the  Treasuier 
of  the  United  States  the  following  sums: 

In  the  Bank  of  America         -  -  -  $973,000 

Manhattan  Company  -  -  -  995,000 

Mechanics'  Bank  -  -  -  1,021,000 


And  making  in  the  aggregate  -  -  $2,989,000 


Thus,  without  raising  a  new  account  for  the  fiist  quarter  of  1837,  hut 
referring  merely  to  the  accounts  as  adjusted  on  the  one  hand,  and  on  the 
other  to  the  registry  of  warrants  in  favor  of  the  Treasurer,  the  only  two 
sources  of  information  as  to  the  state  of  the  public  moneys  in  the  hands 
of  the  collector,  within  the  reach  of  the  then  Comptroller,  there  would 
be  pjesenled,  instead  of  the  apparent  cash  balance  against  the  collector 
of  one  million  one  hundred  and  eighty-eight  thousand  seven  huudred  and 
fifty-nine  dollars  and  thirty-nine  cents,  ($1,188,759  39,)  an  apparent  cash 
balance  in  his  favor  of  one  million  eight  hundred  thousand  two  hundred 
and  forty-one  dollars,  (  $1,800,241.) 

1  would  also  refer  you,  foi-  fdrtlier  illustration  of  these  views  in  rela- 
tion to  cash  balances,  to  the  re])orL  which  1  have  the  honor  to  niake  you 
this  day,  in  conformity  with  your  direction,  under  date  of  the  7th  ultimo, 
to  report  promptly'  to  you  the  fact  of  any  large  cash  balances  being  found 
against  collectors  and  receivers,  on  the  adjustment  of  their  accounts. 

In  the  case  reported,  you  will  perceive  that  on  the  adjustment  of  the  col- 
lector's accounts  for  the  2d  quarter  of  1838,  n^ade  on  the  24th  ultimo,  of  an 
apparent  cash  balance  against  him  of  three  hundred  and  forty-eight  thou- 
sand two  hundred  and  eighty  dollars  and  eighteen  cents,  ($348,280  18,) 
there  are,  of  suspended  items,  to  be  brought  to  his  credit,  when  covered 
by  Treasury  warrant,  the  sum  of  $135,624  83,  and  the  amount  of  pay- 
ments made  by  him  into  the  Treasury  from  the  9th  of  July  to  the  24lh 
of  September,  covered  by  the  warrant  of  the  Secretary  No.  4.524,  on 
the  30th  of  September,  1838,  is  $156,579  58,  leaving  an  actual  balance 
of  little  more  than  fifty-six  thousand  dollars  ($56,000)  due. 

It  is  proper  here  to  add,  in  regard  to  the  term  *'<?as/i  balance as 
used  in  the  office  of  the  First  Auditor,  that  it  comprehends  not  only  de- 
posites  to  pay  unascertained  duties,  moneys  retained  to  refund  duties 
paid  under  piotest,  and  all  other  moneys,  but  includes,  also,  ail  items  of 
credit  claimed  by  the  collector,  and,  for  the  want  of  vouchers  or  coverini^ 
warrant,  or  from  other  causes,  not  admissii)le  at  the  time  as  credits, 
together  with  nil  unsettled  accounts,  as  those  for  revenne  expenses,  light- 
house disbursements,  &c. 

'J'he  foregoing  is  respectfully  submitted,  as  all  I  am  enabled  to  offer  as 
the  causes  why  the  large  cash  balance  aj)pearing  against  the  late  col- 
lector at  New  York,  on  the  settlement  of  his  accounts  for  the  4th  quarter 
of  1836,  was  not  reported  to  you  by  the  then  Co.mptroller,  and  why  it 
was  not  in  the  power  of  this  office  to  report  his  defalcation  when  it  first 


102 


Doc.  No.  13. 


occuired,  or  at  the  dilTerent  settlements  afterward,  before  his  term  of 
otEce  expired. 

In  relation  to  that  portion  of  your  communication  of  the  19th  instant 
in  which  you  request  the  suggestions  of  this  office  as  to  the  modifications 
and  iinprovements  that  may  be  necessary  in  the  present  system  of  ad- 
justing the  accounts  of  collectors,  or  as  to  the  further  legislation  requisite 
to  prevent  or  immediately  detect  future  defalcations,  I  beg;  leave  to  refer 
you  to  the  joint  report  of  the  Solicitor  of  the  Treasury  and  myself,  dated 
at  New  York,  the  15th  ultimo,  for  my  views  as  to  the  principal  defects 
of  the  present  system,  and  their  remedies  by  legislation. 

Until  efficient  alterations,  however,  shall  be  made  by  law  in  the  sys- 
tem of  collecting,  guarding,  and  accounting  for  the  public  moneys  received 
by  collectors  ol  the  customs,  the  principal  check  on  embezzlement  must, 
in  the  custom  house,  be  sought  in  the  integrity  and  vigilance  of  the  naval 
officer.  The  duties  of  this  otncer  are  highly  resj)onsible  and  important, 
and  cannot  fail,  if  properly  perfbi  med,  lo  aid  materially  in  the  prevention 
or  detection  of  frauds.  The  law  declares  that  "the  naval  officer  shall 
receive  copies  of  all  manit'ests  and  entries,  and  shall,  together  with  the 
collector,  estimate  the  duties  on  all  goods,  wares,  and  merchandsie,  sub- 
ject to  duty,  (and  no  duties  shall  be  received  without  such  estin-:ate, ) 
and  shall  keep  a  separate  record  fhereof,  and  shall  countersign  all  per- 
mits, clearances,  certificates,  debentures,  and  other  documents,  to  be 
granted  by  the  collector;  he  shall  also  examine  the  collector's  abstracts 
of  duties  and  other  accounts  of  receipts^  bonds,  and  expenditures,  and,  if 
found  right,  he  shall  certify  the  same.''' 

Agreeably  to  your  direction  of  the  9th  ultimo,  a  circular  was  addressed 
from  this  office  on  the  10th  ultimo  (Q)  to  the  naval  officers  of  the  princi- 
pal ports,  reminding  them  of  those  responsible  official  daties,  and  enjoin- 
ing upon  them  their  rigorous  execution  ;  and  a  supplemental  circular  was 
sent  to  the  same  officers  on  the  17th  ultimo,  (R,)  also  in  conformity 
with  your  suggestion,  dated  the  15th  ultimo,  directing  them  to  make 
their  inspection  and  examinations  monthly. 

Additional  guards  might  be  placed  in  the  custom-houses,  by  requiring 
the  clerks  to  be  sworn,  as  the  deputies  are,  to  a  faithiul  perfoimance  of 
their  duties,  and  to  require  of  those  acting  as  cashiers  to  enter  into  bond, 
with  sufficient  sureties,  (the  bonds  to  be  held  by  the  Treasury  Depart- 
ment. ) 

In  the  Treasury  Department,  much,  also,  it  is  conceived,  might  be  done 
towards  the  ])revenlion  of  the  recurrence  of  defalcations  like  that  in 
question.  In  the  office  of  the  First  Auditor,  it  is  understood  that  so:ne 
years  since  a  record  was  kept  of  all  duty  bonds  taken,  a  thorough  ex- 
amination of  which,  in  every  rendition  ot  the  quarterly  abstract  ol  bonds 
liquidated  and  bpnds  in  suit,  could  scarcely  fail  to  lead  to  the  detection 
of  any  attempt  at  fraud,  in  withholding  the  amount  of  any  one  ol  the 
bonds  recorded.  This  branch  of  the  subject,  however,  it  is  presumed  will 
be  more  satisfactorily  discussed  in  the  report  of  the  First  Auditor,  to 
whom  it  mo;e  propeily  appertains. 

The  abstraction  of  the  amounts  paid  on  bonds  never  returned  as  liqui- 
dated forms  about  one  half  of  the  entire  defalcation  of  the  late  collector 
at  New  York.  Of  the  other  moiety,  the  two  principal  items  are  cash 
held  on  deposite  to  meet  unascertained  duties,  and  cash  retained  ostensi- 
bly to  refund  duties  paid  under  protest. 


Doc.  No.  13. 


103 


In  connexion  with  the  abstraction  of  those  sums,  as  well  as  of  those 
paid  on  bonds,  I  would  observe  that  until  a  few  years  past  the  account 
current  received  at  the  othce  of  the  Fflst  Auditor,  witli  the  quarterly 
accounts  of  collectors,  were  called  for  and  compared,  in  the  office  of  the 
Secretary  of  the  Treasury,  with  a  record  there  kept,  and  with  the  sever- 
al leturns  rendered  to  the  Secretary,  in  conformity  with  the  requisitions 
of  his  circular  dated  the  14ih  of  October,  1818,  and  repeated  on  the 
14th  of  November,  1835. 

The  list  of  returns  thus  rendered  embraced  the  following  : 

A  weekly  retain  of  moneys  received  and  paid. 

A  monthly  return  of  debentures  paid. 

A  monthly  abstract  of  bonds  put  in  suit  during  the  montli. 

A  monthly  summary  statement  of  duties  collected, 

A  monthly  schedule  of  bonds  taken  and  liquidated  during  the  montii. 

A  quarterly  return  of  tlie  moneys  received  and  paid  under  the  aet.^  lor 
the  relief  of  sick  and  disabled  seamen. 

Those  examinations  and  comparisons  would,  it  is  conceived,  be  great- 
ly useful,  and  especially  when  it  is  considereii  that  the  returns  thus  ren- 
dered to  the  Secretary  weekly  and  monthly  are  the  only  returns  of  the 
kind  received  by  the  Department  v.  ithin  or  during  a  cuiient  quartei'. 

Should  it  be  deemed  proper  to  revive  the  practice,  it  is  suggested,  to 
obviate  the  inconvenience  and  delay,  in  the  office  of  the  First  Auditor, 
attending  the  use,  in  the  office  of  the  Secretary,  of  the  account  cuirent, 
that  the  collectors  furnish  those  documents  in  duplicate. 

I  have  the  honor  to  be,  very  respectfully,  sir,  your  obedient  servant, 

J.  N.  BARKER. 

Hon.  Levi  Woodbury, 

Sicretary  of  the  Treasury. 


9 

c. 

Treasury  Department, 
Comptroller's  Office,  April  17,  1S3S. 

Sir  :  I  have  the  honor  to  enclose  a  copy  of  a  letter  received  (his  day 
from  the  honorable  Secretary  of  the  Treasury,  requesting  an  early  settle- 
ment of  the  accounts  of  the  late  collector  at  New  York. 

With  great  respect,  your  obedient  servant, 

J.  N.  BARKER,  Comptroller. 

Hon.  Jesse  Miller, 

First  Auditor  of  the  Tieasury. 


D. 

T" r  E A  su r Y  Depart m  en t , 
Comptroller's  Office,  April  17,  183S. 

Sir  :  In  order  to  a  compliance,  on  the  j)art  of  the  Treasury,  with  a  re- 
quest contained  in  your  letter  of  the  13th  instant,  for  an  early  settlement 


104 


Doc.  No.  13. 


of  your  accounts,  you  will  please  to  transmit  to  the  First  Auditor  your 
accounts  up  to  the  date  of  the  transfer  of  your  books  to  your  successor. 

The  accounts  of  the  3d  quarter  are  in  progress  of  revision  in  this  of- 
fice, and  those  of  the  4th  quarter,  1837,  are  now  in  hand  in  the  office  of 
the  Auditor. 

Very  resj)ectfully,  your  obedient  servant,  ^ 

J.  N.  BARKER,  Comptroller. 

Samuel  Swartwout,  Esq., 
Late  Collector,  New  York. 


F. 

Endorsement  on  the  letter  of  the  Secretary  of  the  Treasury  addressed  to 
the  Comptroller^  and  dated  April  18,  1838.' 

Respectfully  referred  to  the  Solicitor  of  the  Treasury,  who  will  be 
pleased,  after  addressing  the  attorney  on  the  subject,  to  return  this,  and 
advise  this  office  of  the  result  of  the  inquiry. 

J.N.  BARKER. 

Comptroller's  Office,  April  18. 


I. 

Treasury  Depart.'^ient, 

April  22,  1838. 

Sir  :  I  herewith  refer  to  you  a  letter,  and  enclosures,  just  re  eived 
from  Samuel  Swartwout,  Esq.,  late  collector  of  the  district  of  New  York, 
and  should  be  pleased  to  have  a  report  upon  the  subject  to  which  it  al- 
ludes so  soon  as  you  hear  from  the  United  States  district  attorney. 

1  would  suggest,  that  as  the  collector  is  refunding  duties  imposed  on 
certain  articles  of  merchandise,  which  were  paid  under  protest  of  the 
parties  at  the  time,  it  consequently  becomes  proper  that  Mr.  Swaitwout 
should  furnish  Mr-  Hoyt  with  money,  out  of  the  funds  now  in  his  hands, 
to  meet  [)ayments  in  this  class  of  cases,  and  should  be  so  instructed. 
I  am,  very  respectfully,  your  obedient  servant, 

LEVI  WOODBURY, 
Secretary  of  the  Treasury. 

James  N.  Barker,  Esq., 

Comptroller  J  Wash  ington. 


J. 

Memorandum. — Ti)e  letter  of  Samuel  Swartwout,  transmitted  by  the 
'  Secretary  of  the  Treasury  to  the  Comptroller,  in  his  letter  of  the  23d 
April,  1838,  lias  been  returned  to  the  office  of  the  Secretary  of  the 
Treasury,  and  will  be  found  among  the  documents  accompanying  his  re- 
port. 


Doc.  No.  13. 


105 


K. 

Treasury  Department, 
Comptroller's  Office,  April  24,  1838. 
Sir  :  The  Secretary  of  the  Treasury  has  referred  to  me  your  letter  of 
the  21st  instant,  explanatory  of  the  large  balance  of  public  moneys  re- 
tained in  your  hands. 

Your  successor  having  been  instructed  to  refund  duties  on  certain  ar- 
ticles of  merchandise  imposed,  and  paid  by  the  importers  under  protest 
at  the  time,  it  is  necessary  that  you  should  furnish  him  with  funds  to 
meet  the  payments  in  this  class  of  cases. 

This  direction  is  given  at  the  instance  of  the  Secretary  of  the  Treasury, 
I  am,  very  respectfully,  your  most  obedient  servant, 

J.  N.  BARKER,  Comptroller. 

Samuel  Swartwout,  Esq., 

Late  Collector,  New  York. 


L. 

Treasury  Department, 
Comptroller's  Office,  April  26,  1838. 
Sir:  You  are  respectfully  requested  to  render  your  accounts  of  the 
customs  to  the  First  Auditor  at  as  early  a  period  as  may  be  practicable. 
Very  respectfully,  your  obedient  servant, 

J.  N.  BARKER,  Comptroller. 

Samuel  Swartwout,  Esq., 

Late  Collector,  New  York. 


M. 

Trea.sury  Department, 
First  Auditor's  Office,  August  13,  1838. 
Sir  :  You  will  be  pleased  to  forward  to  this  office,  so  soon  as  practica- 
ble, your  account  of  the  customs  for  the  first  quarter,  or  until  your  suc- 
cessor commenced,  of  the  present  year. 

Respectfully, 

A.  iMAHON,  Acting  Auditor. 

To  Samuel  Swartwout,  Esq., 

Late  Collector  of  the  Customs,  New  York. 


N. 

Treasury  Department, 
First  Auditor's  Office,  August  31,  1838. 
Sir:  I  deem  it  proper  to  report  to  you  that  the  accounts  of  the  cus- 
toms for  the  district  of  New  York,  for  the  first  quarter  of  the  present 


lOf) 


Doc  No  13. 


year,  have  not  been  received  at  (his  offieo.    I  wrote  to  Samuel  Swart- 
wout,  Esq.,  late  collector  for  that  district,  on  the  13th  instant,  request- 
ing him  to  forward  said  accounts  so  soon  as  practicable.    Since  then, 
have  received  no  communication  from  him  on  the  subject. 
Very  respectfully,  your  obedient  servant, 

J.  MILLER,  First  AMitm\ 

To  James  N.  Barker,  Esq., 

CemptroUer  of  the  Treasury. 


O. 

Copy  of  (I  letter  to  the  sureties  of  Samuel  Swartwout^  late  collector  oj 
customs  of  the  city  of  New  York. 

Treasury  Department, 
First  Comptroller'^ s  Office^  September  3,  1838. 
Sir  :  In  compliance  with  a  regulation  of  the  Secretary  of  the  Treasury, 
I  have  to  notify  you,  as  one  of  the  sureties  of  Samuel  Swartvvout,  late 
collector  at  New  York,  that  he  has  not  rendered  his  accounts  of  the  cus- 
toms for  the  quarter  ending  31st  March  last. 

Respectfully, 

J.  N.  BARKER,  Comptroller. 

Charles  L.  Livingston,  Esq.,  ) 

Benjamin  Birdsat.l,  Esq.,  and  >  city  of  New  York, 

M.  M.  QuACKENBos,  Esq.,  5 


P. 

Treasury  Department, 
Comptroller's  Office,  June  13,  1838. 

Sir  :  Your  accounts  of  the  customs  for  the  fourth  quarter  of  1836  have 
been  adjusted  at  the  Treasury,  and  a  balance  of  ^8,365,377  18  stated  to 
be  due  from  you  to  the  United  States,  consisting  of 
Bonds  not  due  -  -  -  -    g5,056,836  72 

Bonds  in  suit     -  -  _  .      2,003,247  56 

General  bonds  for  wines,  &c.  -  -  56,533  51 

Cash  on  hand    -  -  -  -      1,188,759  39 


8,365,377  18 


Your  balance  is  stated  as      -  -  -      8,363,497  78 

To  which  add  amount  charged  in  your  account  for  the 
second  quarter,  1836,  for  a  light-boat  on  Carys- 
ford  reef.  Key  West,  suspended  for  want  of  war- 
rant -  -  -  $1,108  12 
Amount  paid  into  the  Treasury,  arising 
from  sale  of  provisions  drawn  from  the 


Doc.  No.  13. 


107 


naval  stores  at  Pensacola,  for  revenue 
cutters,  suspended  i'oi  want  of  war- 
ranl  -  -  -       $776  Of? 

  <    $1,884  20 


8,366,381  98 

From  this  deduct  the  following  sums,  viz  : 
Amount  of  commission  shoit  charged,  per  last  state- 
ment -  -  -  $3  33 
Do.  in  this  account              -                 -  I  17 

  1  bu 


8,365,377  18 


In  your  account  of  disbursements  for  revenue  cutter 
Alert,  J.  Gorham's  bill  No.  5,  for  fifty  yards  pars- 
ling,  at  18  cents,  is  charged  -  ^9  40 
Should  have  been                 -                 -  9  00 

  0  40 

In  account  of  revenue  boat,  J,  Thomjjson  &  Son's  bill 
No.  20  is  charged  as         -  =        $73  38 

I'hc  true  addition  is  -  -         72  48 

—   0  90 


Overcharged     -  -  -  -  $1  30 


You  will  please  make  the  necessary  corrections  in  your  next  account. 
Very  respectfully,  your  obedient  servant, 

'  GEO.  WOLF,  Comptroller. 

1\)  Sa.^iuel  Swaktwout,  Esq., 

Collector^  New  Fork- 


Q 

Circulor  to  Naval  OJ/ictrs. 

riiEAsuRY  Department, 
First  Con^pt roller'' a  Office y  Novcnibcr  10,  1838 

SiH  '  Among  the  highly  responsible  duties  intrusted  to  the  naval  ofli 
cers  of  the  several  ports  of  the  United  States,  the  act  of  Congress  of  the 
2d  March,  1799,  requires  that  "  they  shall  examine  the  collectors'  ab- 
str.icts  of  duties,  and  other  accounts  of  receipts,  bonds,  and  expenditures, 
and,  if  l  ight,  shall  cci  tify  the  same." 

It  having  been  deemed  expedient,  by  the  Secretary  of  the  Treasury, 
that  I  should  call  your  special  attention  to  this  very  impoi  tant  portion  of 
your  otiicial  duty,  1  have  earnestly  to  enjoin  it  upon  you  promptly  and 
carefully  to  examine  and  test  the  truth  of  the  statements  referred  to. 


1U8 


Doc  No.  13. 


before  adding  your  certificate  of  their  accuracy,  as  upon  such  vigilant 
scrutiny  may  often  depend  the  correction  of  errors,  or  detection  of  in- 
tended wrong. 

I  am,  very  respectfully,  your  obedient  servant, 

JAMES  N.  BARKER, 

Comptroller. 


R. 

Supplemental  Circular  to  the  Naval  Officers. 

Tklasuky  Department, 
First  Comptroller'' s  Office^  November  17,  1838. 
Sir  :  Until  Congress  shall  adopt  a  system  of  occasronat  and  strict  ex- 
aminations into  the  condition  of  the  accounts  of  the  collectors  of  the  cus- 
toms, for  the  bonds  taken  and  money  received  for  the  duties  on  imposts 
and  tonnage,  it  is  requested  that  you  wilt  make  a  careful  inspection  of 

♦he  accounts  of  the  collector  for  the  poii  of  monthly,  rn  ordei 

that  you  may  certify  to  the  corrcctrjess  of  the  returns  he  is  required 
within  that  period  to  render  to  the  Department, 
I  am,  very  respectfully,  your  obedient  servant, 

JAMES  N.  BARKER, 

Coinptrollei. 


No.  IS. 

Treasury  Dekartment, 

November  9,  \B33. 

Sir  ;  fn  consequence  of  the  report  made  in  part  by  the  Solicitor  of  the 
Treasury,  on  the  examination  by  him  and  yourself  into  the  accounts  of 
the  late  collector  at  New  York,  I  wisli  now  to  call  your  immediate  at- 
tention to  a  few  considerations  : 

1st*  I  think  a  circular  should  be  issued  by  you  to  all  n-^val  oflB-cers^ 
calling  their  prompt  and  careful  attention  to  their  official  duties,  in  check 
of  any  error  or  wrong  by  collectors. 

2d.  That  an  examination  be  made  in  every  case  of  any  considerable 
balance  reported  as  unadjusted  or  due,  to  see  if  the  bonds  and  money 
purporting  to  be  on  hand,  or  which  ought  to  be  on  hand,  are  so  in  point 
of  fact.  This  can  be  done  by  letters  to  the  collectors,  stating  that  recent 
events  have  rendered  the  inquiiy  pioper;  and  that  the  naval  officers,  oi 
district  attorneys  in  cases  where  there  are  no  naval  officers,  will  make  the 
scrutiny,  and  certify  on  the  subject,  both  as  to  the  bonds  and  n)0!>ey. 

3d.  I  wish  increased  attention  given  to  the  examination  on  settlement? 
liere  of  the  bond  accounts  of  collectors  ;  and  in  your  office,  as  well  as  in 
the  Auditor's,  all  necessary  force  employed  to  make  the  present  legal 
checks  as  efficient  as  possible. 


Doc.  JNo.  13. 


IU9 


Please  to  adopt  any  additional  step  which  has  occurred  to  you  for  dis- 
covering any  errors,  and  for  securing  the  public  against  losses. 

Respectfully,  your  obedient  servant, 

LEVI  VVOOUBLRV, 
ISecretary  of  the  Treasury. 

J.  N.  Barker,  Esq., 

Comptroller  of  the  Treasunj. 


No.  19. 

Treasury  Departmen  r, 

November  19,  1838  = 

Sir  :  f  he  lecent  development  of  the  great  defalcation  of  the  late  col- 
lector at  New  Yoik  renders  it  essential  that  it  should  be  ascertained,  if 
practicable,  why  it  was  so  long  undiscovered  ;  I  therefore  request  you 
to  inform  me  of  the  causes  why  it  was  not  in  the  power  of  your  office  to 
report  his  defalcation  when  it  first  commenced,  or  at  the  different  set- 
tlements afterwards,  before  his  term  of  office  expired.  If,  undei"  the 
f)resent  system  of  adjusting  tlic  accounts  of  collectors,  it  be  impracticable 
to  ascertain  defaults  like  these  immediately  after  they  occur,  I  will  thank 
you  to  report  to  me  such  modifications  and  improvements  as  may  suggest 
themselves  to  you,  in  order  that  all  defalcations  hereafter  may  be  imme- 
diately known,  if  possible  ;  and,  in  case  you  should  consider  that  further 
legislation  n)ay  be  necessary  to  attain  this  object,  I  wish  you  to  point 
out  the  defects  that  should  be  provided  for,  and  also  such  additional  checks 
as  might  be  imposed  to  prevent  the  embezzlement  of  the  public  funds 
leceived  by  tye  collectois  and  receivers  of  the  public  revenue. 

This  report  I  should  be  glad  to  receive  soon,  that  a  communication  on 
the  subject  may  be  made  to  Congress  at  the  commencement  of  the  en- 
suing session. 

1  am,  very  respectfully,  your  obedient  servant, 

LEVI  WOODBURY, 
Secretary  of  the  Treasury. 

J.  N.  Barker,  Esq., 

Comptroller  of  the  Treasury, 

Memorandum. — A  similar  letter,  of  the  same  date  with  the  loiegoing, 
was  sent  to  the  First  Auditor. 


No.  20. 

(Jircidar  to  the  Coinptrollers  ami  Auditors  of  the  Trcastoy 

TrEASI  KY  DeI'AUIjMENT, 

November  29,  1838. 
Sir  .  I  have  to  lequcst  that,  on  settlement  of  accounts  hereafter,  when- 
ever the  balance  in  the  hands  of  any  receiving  or  disbursing  officer  shall 


110 


Doc.  No.  13. 


be  such  as  to  excite  suspicion  in  any  way  of  a  default,  and  particularly 
if  they  shall  appear  unusually  or  unnecessarily  large,  you  will  immedi- 
ately report  the  fact  to  the  head  of  the  Department  to  which  the  officer 
is  attached  ;  and  in  all  cases  the  Comptrollers  will  also  with  prompti- 
tude adopt  the  proper  measures  for  transmitting  to  the  Solicitor  of  the 
Treasury  (he  usual  transcripts  for  suit,  in  the  event  that  sucli  course 
should  be  deemed  necessary  to  secure  the  public  money.  This  should 
invariably  be  done,  also,  when  the  officer  resigns,  or  is  suspended  or  re- 
moved. 

I  am,  very  respectfully,  your  obedient  servant, 

LEVI  WOODBURY, 
Secretary  of  the  Treasury. 


Avery  Architectural  and  Fine  Arts  Library 
Gift  of  Seymour  B.  Durst  Old  York  Library 


